STUDI KOMPARATIF KINERJA KEUANGAN PERBANKAN SYARIAH INDONESIA DAN MALAYSIA

• Main Author: Indri Mailani Herfian, - (Author)
• Format: Book
• Published: 2018-08-28.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/37905/1/S_EKI_1407110_Title.pdf; http://repository.upi.edu/37905/2/S_EKI_1407110_Abstract.pdf; http://repository.upi.edu/37905/3/S_EKI_1407110_Table_of_content.pdf; http://repository.upi.edu/37905/4/S_EKI_1407110_Chapter1.pdf; http://repository.upi.edu/37905/5/S_EKI_1407110_Chapter2.pdf; http://repository.upi.edu/37905/6/S_EKI_1407110_Chapter3.pdf; http://repository.upi.edu/37905/7/S_EKI_1407110_Chapter4.pdf; http://repository.upi.edu/37905/8/S_EKI_1407110_Chapter5.pdf; http://repository.upi.edu/37905/9/S_EKI_1407110_Bibliography.pdf; http://repository.upi.edu/37905/10/S_EKI_1407110_Appendix.pdf
• Keywords: HG Finance; HJ Public Finance

Penelitian ini bertujuan untuk membandingkan kinerja keuangan perbankan syariah Indonesia dan Malaysia pada tahun 2012 - 2016 dengan menggunakan metode penilaian kesehatan bank syariah yang ditetapkan Bank Indonesia, yaitu RGEC (Risk Profile, Good Corporate Governance, Earnings,and Capital). Risk Profile menggunakan Non Performing Financing (NPF) dan Financing to Deposit Ratio (FDR), Earnings menggunakan Net Operating Margin (NOM) dan Return on Asset (ROA), serta Capital menggunakan Capital Adequacy Ratio (CAR). Penelitian ini menggunakan metode komparatif dengan pendekatan kuantitatif. Penelitian ini dilakukan pada seluruh bank syariah di Indonesia dan Malaysia dengan menggunakan purposive sampling meliputi 11 bank syariah Indonesia dan 10 bank syariah Malaysia yang masih beroperasi serta memiliki laporan tahunan atau laporan keuangan pada periode 2012 - 2016. Adapun terdapat dua teknik analisis data yang digunakan dalam penelitian ini, yaitu independent sample t-test untuk data yang berdistribusi normal dan Mann-Whitney Test untuk data yang berdistribusi tidak normal dengan IBM SPSS Statistic 20. Hasil penelitian berdasarkan Mann-Whitney Test menunjukkan bahwa terdapat perbedaan yang signifikan pada rasio NPF, FDR, NOM,dan CAR. Sedangkan rasio ROA tidak menunjukkan adanya perbedaan yang signifikan. Perbankan syariah Malaysia memiliki kinerja keuangan yang lebih baik ditinjau dari faktor risk profile, dan earnings, sedangkan kinerja keuangan perbankan syariah Indonesia lebih baik dalam faktor capital. ;---This research aimed to compare financial performance on Indonesia and Malaysia Islamic Banking in 2012 - 2016 using a method regulated by Bank Indonesia, that is RGEC (Risk profile, Good Corporate Governance, Earnings and Capital). Risk profile was analyzed using Non Performing Financing (NPF), and Financing to Deposit Ratio (FDR), Earnings was analyzed using Net Operating Margin (NOM) and Return On Assets (ROA), and Capital was analyzed uisng Capital Adquecy Ratio (CAR).This research was a quantitative with comparative method. Population of this research is all of Islamic banking in Indonesia and Malaysia using purposive sampling including 11 Indonesia Islamic banks and 10 Malaysia Islamic banks that still operating and having annual report or financial report for period 2012 - 2016. This research used two data analysis methods that were independent sample t-test for normal distribution and Mann-Whitney Test for not normally distributed data using IBM SPSS Statistics 20. Based on Mann-Whitney Test, the result shows that there were significant differences on NPF, FDR, NOM, and CAR, but there was no significant difference on ROA. Financial performance of Malaysia Islamic Banking was better than Indonesia Islamic banking based on Risk Profile and Earnings factors, while Indonesia Islamic banking was better in Capital factor.