Analisis Perbandingan Daya Saing Keuangan Perbankan Syariah Terhadap Perbankan Konvensional di Indonesia (Berbasiskan Rasio Keuangan)

Abstract

The existence of sharia banking in Indonesia in the last few years has rapidly developed and accepted by the people. It can be seen from the increase in its assets each year. However, this increase is not able to compete with the conventional banks in increasing its market segment of national banking. One of the reasons is that, as a new comer, it lacks of the competitiveness, compared with the conventional banking. The objective of the research was to find out and to analyze how big the difference in financial competitiveness between sharia banks and conventional ones. Independent variables were 26 financial ratios, consisted of Return on Asset (ROA), Return on Equity (ROE), Profit Margin (PM), Return on Deposits (ROD), Return on Shareholder Capital (ROSC), Net Operating Margin (NOM), Interest income to expenses ratio (IEE), Operating expense to assets ratio (OEA), Operating income to assets ratio (OJA), Operating expense to revenue ratio (OER), Asset turnover ratio (ATO), Net interest margin ratio (NIM), Net non-interest margin ratio (NNJM), Provision to earning assets ratio (PEA), Adequacy of Provision for Loans (APL), Write-off loans ratio (WRL),. Loan to assets ratio (LTA), Loan to deposits ratio (LTD), Cash to assets ratio (CTA), Cash to deposits ratio (CTD), Deposits to assets ratio (DTA), Equity multiplier ratio (EM), Equity to Deposits ratio (ETD), Total Liabilities to Equity ratio (['LE), Total Liabilities to Shareholder's Capital ratio (I'LSC), and Retained Earnings to Total Assets ratio (RETA). The samples were 11 sharia banks and 57 conventional banks. The data were analyzed by using independent sample t-test to find out whether there was mean difference between the independent samples. The result of the research showed that . there was significant difference in competitiveness between sharia banks and convetional ones which was measured by using ROSC, NIM, NNIM, APL, LTA, CTD, EM, TLE, and TLSC at the significance value < a (0.05). Sharia banks in Indonesia have better financial competitiveness than that of conventional banks, based on NIM ratio, LTA ratio, and TLSC ratio, while conventional banks are more superior in ROSC ratio, NNIM ratio, APL ratio, CTD ratio, EM ratio, and TLE ratio.