Analisis Perbandingan Kinerja Keuangan Bank Syariah dengan Bank Konvensional Berdasarkan Rasio Keuangan

Abstract

The purpose of this research is to analyze the comparison of the financial performance of Islamic banks with conventional banks during the 2015 – 2020 period using the CAMEL method. There were 8 Islamic banks and 8 conventional banks during the 2015 – 2020 period. The ratios used to compare banking financial performance are using Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Return On Assets (ROA), Operational Expenses Operational Income (BOPO), and Loan to Deposit Ratio (LDR). The data used is in the form of the results of the annual financial reports at each bank in the results of the average ratio each year for 5 years. This analysis refers to the criteria or standards at Bank Indonesia so that the results of each ratio at these banks can be compared and adjusted to the soundness level of each bank. The results of the study show that overall or the average ratio, it can be said in this study that the financial performance of conventional banks is healthier than that of Islamic banks.