Studi Kinerja Keuangan Bank Syariah dan Bank Konvensional di Indonesia

Abstract

This study aims to analyze the financial performance between Islamic banks and conventional banks in Indonesia during the 2020–2024 period. Financial performance is primarily measured through Return on Assets (ROA) and Return on Equity (ROE) as the main indicators of profitability, with additional analysis of Operating Expenses to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) or Financing to Deposit Ratio (FDR), and Non Performing Loan (NPL) or Non-Performing Financing (NPF). The research employs a quantitative approach, using secondary data obtained from the banks’ annual financial reports. The data were analyzed using the non-parametric Mann–Whitney U test with SPSS version 27 to determine significant differences between the two groups. The results show that there are no significant differences in ROA and ROE between the two types of banks; however, significant differences were found in CAR and LDR/FDR ratios. These findings indicate that although non-state-owned Islamic banks have achieved profitability levels comparable to conventional banks, differences remain in terms of capital structure and liquidity management policies.