ANALISIS KOMPARATIF KINERJA KEUANGAN BANK UMUM SYARIAH PADA MASA PANDEMI COVID–19

Putri Diesy Fitriani

doi:10.15575/aksy.v2i2.9804

ANALISIS KOMPARATIF KINERJA KEUANGAN BANK UMUM SYARIAH PADA MASA PANDEMI COVID–19

Putri Diesy Fitriani^(1*)

(1) UIN Sunan Gunung Djati Bandung, Indonesia
(*) Corresponding Author

Abstract

Penelitian ini bertujuan untuk membandingkan serta melihat perbedaan antara kinerja keuangan Bank BRI Syariah dengan Bank BNI Syariah pada rasio Non Performing Financing (NPF), Return On Assets (ROA), Biaya Operas.ional terhadap Pendapatan Operasional (BOPO) dan Financing to Deposit Ratio (FDR). Metode yang digunakan dalam penelitian ini adalah metode penelitian komparatif dengan analisis data kuantitatif dengan menggunakan uji beda dua rata-rata. Hasil penelitian ini menyatakan bahwa terdapat perbedaan yang signifikan pada kinerja keuangan BRI Syariah dengan BNI Syariah dalam rasio NPF, ROA dan BOPO dengan nilai signifikansi 0,000 < 0,05. Sedangkan pada rasio FDR tidak terdapat perbedaan yang signifikan antara Bank BRI Syariah dengan Bank BNI Syariah dengan nilai signifikansi 0,429 > 0,05.

Kata Kunci : NPF, ROA, BOPO, FDR

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References

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DOI: https://doi.org/10.15575/aksy.v2i2.9804

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Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) dipublikasikan oleh Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Sunan Gunung Djati Bandung
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 3.0 Tanpa Adaptasi.

email: jurnal.aksy@uinsgd.ac.id & jurnal.aksy@gmail.com

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ANALISIS KOMPARATIF KINERJA KEUANGAN BANK UMUM SYARIAH PADA MASA PANDEMI COVID–19

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