Analisis Perbandingan Kinerja Keuangan Bank Syariah dengan Bank Konvensional Perspektif Maqashid Syariah
Main Article Content
Abstract
Accounting as a complement (tahsiniyat) can turn into a necessity (hajiyat) at the maqashid level. Maqashid sharia is not the most decisive factor in giving birth to sharia economic products that can play a dual role as a tool of social control and socio-economic engineering to realize human benefit, sharia maqashid can provide philosophical and rational dimensions to sharia economic law products that are born in economic ijtihad activities contemporary sharia. Islamic banking, which is growing and developing in the country, is currently increasingly in demand by investors and potential investors. However, the problem is that people do not know how far the performance of Islamic banking is, when compared to the performance of conventional banks which first operated. This study is intended to compare the performance of the two banks, this is important so that investors, potential investors know and assess the performance of the two banks. Assessment of financial performance can be seen from the financial ratios of CAR, ROA, ROE, NPL, LDR, and BOPO. The research population is 14 Islamic commercial banks. The sample using purposive sampling, using 3 Islamic banks, Bank Negara Indonesia (BNI) Syariah, Bank Rakyat Indonesia (BRI) Syariah, Bank Mandiri Syariah and 115 conventional banks. Research data from the annual financial statements of the banks under study. The data analysis technique used the Mann-Whitney U Test. The results showed that there was no significant difference in the CAR ratio between Islamic banks and conventional banks. The ratio of ROA, ROE, NPL, LDR and BOPO there are significant differences between Islamic banks and conventional banks. The financial performance of Islamic banks is better in terms of the LDR ratio, while the financial performance of conventional banks is better in terms of the ratios of CAR, ROA, ROE, NPL, BOPO.
Article Details
How to Cite
Hidayat, S., Saiban, K., Nurfadilah, N., & Munir, M. (2022). Analisis Perbandingan Kinerja Keuangan Bank Syariah dengan Bank Konvensional Perspektif Maqashid Syariah. Invest Journal of Sharia & Economic Law, 2(1), 16-30. https://doi.org/10.21154/invest.v2i1.3663
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
An author who publishes in the Invest Journal of Sharia & Economic Law agrees to the following terms:
- The author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-NonCommercial 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal;
- The author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal;
- The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
References
Annastasya Meisa Putri, and Aldilla Iradianty. “Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Perbankan Konvensional 2015-2019.” Jurnal Mitra Manajemen 4, no. 8 (2020): 1103–17. https://doi.org/10.52160/ejmm.v4i8.438.
Arinta, Yusvita Nena. “Analisis Perbandingan Kinerja Keuangan Antara Bank Syariah Dan Bank Konvensional (Studi Kasus Pada Bank Syariah Mandiri Dan Bank Mandiri).” Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah 7, no. 1 (June 1, 2016): 119. https://doi.org/10.18326/muqtasid.v7i1.119-140.
Dwilita, H. “Perbandingan Kinerja Perbankan Indonesia Studi Pada Bank Umum Konvensional Dan Bank Umum Syariah Yang Terdaftar Di Bursa Efek.” Jurnal Akuntansi Bisnis Dan Publik 10, no. 1 (September 16, 2019): 145–62. http://jurnal.pancabudi.ac.id/index.php/akuntansibisnisdanpublik/article/view/579.
Haryanto, P D. “Pengaruh Pengungkapan Corporate Social Responsibility Antara Bank Konvensional Dan Bank Syariah.” UII Yogyakarta, 2016. https://dspace.uii.ac.id/handle/123456789/1549.
Hasibuan, Faisal Umardani. “Analisis Pengaruh Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Return On Asset Studi Kasus Pada Pt Bank Muamalat Indonesia Tbk. Periode 2015-2018.” HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam, no. HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 6 | No. 1 | 2019 (2019). http://jurnal.uinsu.ac.id/index.php/humanfalah/article/view/4162/2310.
Mardewi, Putri, Fakhruddin Mansyur, and Mahmud Nuhung. “Perbandingan Kinerja Keuangan Bank Syariah Dan Bank Konvensional Di Indonesia (Studi Kasus Pada Pt. Bank Muamalat Dan Pt. Bank Mandiri).” Ar-Ribh : Jurnal Ekonomi Islam 2, no. 1 (December 1, 2020). https://doi.org/10.26618/jei.v2i1.2567.
Nugraheni, Peni, and Whinda Febrianti Iskandar Alam. “Pengaruh Risiko Likuiditas Terhadap Profitabilitas Pada Perbankan Syariah Dan Konvensional Di Indonesia.” Journal of Accounting and Investment; Vol 15, No 1: January 2014, March 30, 2016. https://journal.umy.ac.id/index.php/ai/article/view/1311.
Putri, Yudiana Febrita, Isti Fadah, and Tatok Endhiarto. “Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah.” Jurnal Ekonomi Akuntansi Dan Manajemen; Vol 14 No 1 (2015), July 7, 2010. https://jurnal.unej.ac.id/index.php/JEAM/article/view/1590.
Rosiana, Desy, and Nyoman Triaryati. “Studi Komparatif Kinerja Keuangan Pada Bank Konvensional Dan Bank Syariah Di Indonesia.” E-Jurnal Manajemen Universitas Udayana 5, no. 2 (February 15, 2016): 255282. https://ojs.unud.ac.id/index.php/Manajemen/article/view/16239.
Sovia, Salsa Elida, Muhammad Saifi, and Achmad Husaini. “Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah Berdasarkan Rasio Keuangan Bank (Studi Pada Bank Konvensional Yang Terdaftar Di BEI Yang Memiliki Bank Syariah Periode 2012-2014).” Jurnal Administrasi Bisnis (JAB) 37, no. 1 (2016): 129–36. administrasibisnis.studentjournal.ub.ac.id.
Thamrin, M, Liviawati Liviawati, and Rita Wiyati. “Analisis Perbandingan Kinerja Keuangan Bank Umum Sayri’ah Dan Bank Umum Konvensional Serta Pengaruhnya Terhadap Keputusan Investasi.” Jurnal Pendidikan Ekonomi Dan Bisnis 3, no. 01 (2011).
Toin, Dyah Rosna Yustani. “Analisis Kinerja Perbankan (Studi Komparasi Antara Perbankan Syariah Dan Konvensional).” Jurnal Siasat Bisnis 18, no. 2 (July 2014): 202–9. https://doi.org/10.20885/jsb.vol18.iss2.art6.
Wahyuni, Molli, and Ririn Eka Efriza. “Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Bank Konvensional Di Indonesia.” International Journal of Social Science and Business 1, no. 2 SE-Articles (July 18, 2017): 66–74. https://doi.org/10.23887/ijssb.v1i2.10584.
Arinta, Yusvita Nena. “Analisis Perbandingan Kinerja Keuangan Antara Bank Syariah Dan Bank Konvensional (Studi Kasus Pada Bank Syariah Mandiri Dan Bank Mandiri).” Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah 7, no. 1 (June 1, 2016): 119. https://doi.org/10.18326/muqtasid.v7i1.119-140.
Dwilita, H. “Perbandingan Kinerja Perbankan Indonesia Studi Pada Bank Umum Konvensional Dan Bank Umum Syariah Yang Terdaftar Di Bursa Efek.” Jurnal Akuntansi Bisnis Dan Publik 10, no. 1 (September 16, 2019): 145–62. http://jurnal.pancabudi.ac.id/index.php/akuntansibisnisdanpublik/article/view/579.
Haryanto, P D. “Pengaruh Pengungkapan Corporate Social Responsibility Antara Bank Konvensional Dan Bank Syariah.” UII Yogyakarta, 2016. https://dspace.uii.ac.id/handle/123456789/1549.
Hasibuan, Faisal Umardani. “Analisis Pengaruh Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Return On Asset Studi Kasus Pada Pt Bank Muamalat Indonesia Tbk. Periode 2015-2018.” HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam, no. HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 6 | No. 1 | 2019 (2019). http://jurnal.uinsu.ac.id/index.php/humanfalah/article/view/4162/2310.
Mardewi, Putri, Fakhruddin Mansyur, and Mahmud Nuhung. “Perbandingan Kinerja Keuangan Bank Syariah Dan Bank Konvensional Di Indonesia (Studi Kasus Pada Pt. Bank Muamalat Dan Pt. Bank Mandiri).” Ar-Ribh : Jurnal Ekonomi Islam 2, no. 1 (December 1, 2020). https://doi.org/10.26618/jei.v2i1.2567.
Nugraheni, Peni, and Whinda Febrianti Iskandar Alam. “Pengaruh Risiko Likuiditas Terhadap Profitabilitas Pada Perbankan Syariah Dan Konvensional Di Indonesia.” Journal of Accounting and Investment; Vol 15, No 1: January 2014, March 30, 2016. https://journal.umy.ac.id/index.php/ai/article/view/1311.
Putri, Yudiana Febrita, Isti Fadah, and Tatok Endhiarto. “Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah.” Jurnal Ekonomi Akuntansi Dan Manajemen; Vol 14 No 1 (2015), July 7, 2010. https://jurnal.unej.ac.id/index.php/JEAM/article/view/1590.
Rosiana, Desy, and Nyoman Triaryati. “Studi Komparatif Kinerja Keuangan Pada Bank Konvensional Dan Bank Syariah Di Indonesia.” E-Jurnal Manajemen Universitas Udayana 5, no. 2 (February 15, 2016): 255282. https://ojs.unud.ac.id/index.php/Manajemen/article/view/16239.
Sovia, Salsa Elida, Muhammad Saifi, and Achmad Husaini. “Analisis Perbandingan Kinerja Keuangan Bank Konvensional Dan Bank Syariah Berdasarkan Rasio Keuangan Bank (Studi Pada Bank Konvensional Yang Terdaftar Di BEI Yang Memiliki Bank Syariah Periode 2012-2014).” Jurnal Administrasi Bisnis (JAB) 37, no. 1 (2016): 129–36. administrasibisnis.studentjournal.ub.ac.id.
Thamrin, M, Liviawati Liviawati, and Rita Wiyati. “Analisis Perbandingan Kinerja Keuangan Bank Umum Sayri’ah Dan Bank Umum Konvensional Serta Pengaruhnya Terhadap Keputusan Investasi.” Jurnal Pendidikan Ekonomi Dan Bisnis 3, no. 01 (2011).
Toin, Dyah Rosna Yustani. “Analisis Kinerja Perbankan (Studi Komparasi Antara Perbankan Syariah Dan Konvensional).” Jurnal Siasat Bisnis 18, no. 2 (July 2014): 202–9. https://doi.org/10.20885/jsb.vol18.iss2.art6.
Wahyuni, Molli, and Ririn Eka Efriza. “Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Bank Konvensional Di Indonesia.” International Journal of Social Science and Business 1, no. 2 SE-Articles (July 18, 2017): 66–74. https://doi.org/10.23887/ijssb.v1i2.10584.