Perbandingan Kinerja Keuangan Bank Syariah dan Bank Konvensional: Studi Kuantitatif Berdasarkan Laporan Keuangan Kuartal II 2024

Abstract

The banking sector in Indonesia comprises Islamic and conventional banks, each with unique operational and financial characteristics due to distinct guiding principles in business and financing. These foundational differences may result in varied performance, particularly in times of economic difficulty. Islamic banks, for instance, follow Sharia principles, distinguishing them from conventional banks in both operations and objectives. This study seeks to evaluate the financial performance of Islamic and conventional banks, focusing on financial statements from the second quarter of 2024. Specifically, the study analyzes differences in Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return on Equity (ROE), and Non-Performing Loan (NPL) or Non-Performing Financing (NPF) ratios. Using a quantitative approach, the study combines descriptive statistical analysis and one-sample t- tests to assess data and test hypotheses. Findings show a significant difference in performance between the two types of banks, with Islamic banks generally reporting lower average ratios compared to conventional banks. Further results from the one-sample t-test suggest that CAR, ROA, and Loan-to- Deposit Ratio (LDR) for both Islamic and conventional banks exceed Bank Indonesia's requirements, while the NPL and ROE ratios fall below the established benchmarks. These findings lead to the rejection of the null hypothesis (Ho) across all ratios, affirming notable performance differences between Islamic and conventional banking models.