ANALISIS PERBANDINGAN RASIO KEUANGAN ANTARA BANK KONVENSIONAL DAN BANK SYARIAH (STUDi KASUS PT BANK PANIN TBK DAN PT BANK PANIN DUBAI SYARIAH TBK PERIODE 2014-2016)
Abstract
This study determines the differences in financial ratios between conventional banks and Islamic banks. The research method used is descriptive quantitative research and comparative methods. Secondary data is data obtained from companies in the form of data and documents at PT. Bank Panin Tbk and PT. Bank Panin Dubay Syariah Tbk. The samples used in this study were PT Bank Panin Tbk and PT bank Panin Dubai Syariah Tbk in 2014-2016. Based on the results of the analysis in this study, it is seen from the ratio of CAR, ROA, ROE, there are differences in financial ratios between conventional banks and Islamic banks. Judging from the percentage of financial ratios, conventional banks are better than Islamic banks. Islamic banks need to increase their ROA and ROE values because they are still below the standard set by Bank Indonesia, namely being careful in expanding their business. It is expected that every business expansion will generate profits and do not allow assets to grow without generating profits for the company.
Keywords: Islamic Banking, Islamic Conventional, Bank Panin Syariah
Full Text:
PDFReferences
Heri,2016. Analisis Laporan Keuangan.Jakarta: Penerbit PT. Grasindo, Jakarta
https://ekonomi/ekonomi-syariah/dasar-hukum-bank-syariah.
Kasmir,2014. Bank dan Lembaga Keuangan Lainnya, Raja Grafindo Persada, Jakarta
Jahja, Adi Susilo, Mahammad Iqbal.2012. “Analisis Perbandingan Kinerja Keuangan Perbankan Syariah dengan Perbankan Konvensional”. Episteme, Vol.7, No.2.
Muchlish, Abraham, Dwi Umardani.2016. “Analisis perbandingan kinerja keuangan bank syariah dan bank konvwnsional di Indonesia”. Jurnal Manajemen dan pemasaran jasa. Vol.9.No.1.
Putri,Eskasari, Arief Budhi Dharma.2016. “Analisis Perbedaan Kinerja Keuangan antara Bank Konvensional dengan Bank Syariah”.Riset Akuntansi dan keuangan Indonesia. No.1. Vol 2.
Q.S An-Nisa’ Ayat 29 tentang Riba
Rosiana, Desy, Nyoman Triaryati.2016. “Study Komparatif Kinerja Keuangan pada Bank Konvensional dan Bank Syariah di Indonesia”. E-Jurnal Mnajemen Unud, Vol.5, No.2, 956-984.
Samad, Abdus, Edy Anan.2017. “Perbandingan Kinerja keuangan antar Bank Umum Konvensional dan Bank Umum Syariah di Indonesia”. Jurnal EBBANK. Vol.1, Hal. 1-16.
Setyaningsih, Ari, Setyaningsih Sri Utami.2013. “Analisis Perbandingan Kinerja Keuangan Perbankan Syariah dengan Perbankan Konvensional”. Jurnal Ekonomi dnan Kewirausahaan, Vol.13, No.1, 100-115.
Samsul, Iskandar.2013. Akuntansi Perbankan. Jakarta: Penerbit UGM.
Solikah, Hanina Maya, Ronny Malavia Mardani, Budi Wahono.2017. “ Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah dengan Bank Umum Konvensional di Indonesia”. Jurnal Warta Ekonomi.Vol.07 No.17.
Sovia, Sasa Elida, Muhammad Saifi, Achmad Husaini.2016. “Analisis Perbandinagn Kinerja Keuangan Bank Konvensional dan Bank Syariah berdasarkan Rasio Keuangan Bank (studi kasus Bank Konvensional yang terdaftar di BEI yang memiliki Bank Syariah periode 2012-2014) ”. Jurnal Administrasi Bisnis (JAB). Vol.37, No.1.
Toin, Dyah Rosna Yustani.2014. “Analisis Kinerja Perbankan Study Komparasi Antara Perbankan Syariah dan Konvensional”. Jurnal Siasat Bisnis. Vol.18, No. 2, 202-209.
Undang-undang Republik Indonesia No 10 tahun 1998 Tentang Perubahan atas Undang-undang Nomor Tahun 1992 tentang Perbankan.
Undang-undang No 10 tahun 2004 pasal 7 ayat 1 tentang pembentukan peraturan perundang-undangan
Wahyuni,Molli, Ririn Eka Efriza.2017.”Analisis Perbandingan Kinerja Keuangan Bank Syariah dengan Bank Konvensional diIndonesia”. Internasional journal of science and business.Vol.1(2).pp.66-74.
Widodo. (2017). Metodologi Penelitian Populer dan Praktis. Jakarta: PT. RajaGrafindo Persada
www.idx.co.id
www.annual report pnbn.com
www.annual report pnbs.com
DOI: https://doi.org/10.26618/jei.v2i1.2566
Refbacks
- There are currently no refbacks.
Copyright (c) 2019 Ar-Ribh : Jurnal Ekonomi Islam