Analisis Kinerja Keuangan Bank Syariah melalui Pendekatan Rasio Keuangan: Studi Komparatif

Nadia Merdiana; Muzalifah Muzalifah; Istiqomah Istiqomah; Hikmah Hikmah

doi:10.30596/jakk.v8i2.25284

Analisis Kinerja Keuangan Bank Syariah melalui Pendekatan Rasio Keuangan: Studi Komparatif

Nadia Merdiana, Muzalifah Muzalifah, Istiqomah Istiqomah, Hikmah Hikmah

Abstract

Tujuan Penelitian: Menganalisis dan membandingkan kinerja keuangan Bank Aladin Syariah dan Bank Syariah Indonesia pada periode 2022–2024 melalui pendekatan rasio keuangan.

Metode Penelitian: Menggunakan metode kuantitatif komparatif dengan teknik independent sample t-test, berbasis data laporan keuangan tahunan resmi kedua bank yang dianalisis melalui rasio CAR, ROA, ROE, BOPO, dan FDR.

Originalitas/Novelty: Penelitian ini menitikberatkan pada perbandingan bank syariah berbasis digital dan hybrid dalam konteks perkembangan ekonomi digital di Indonesia, dengan fokus pada efisiensi dan stabilitas kinerja.

Hasil Penelitian: Hasil analisis menunjukkan bahwa perbedaan signifikan hanya terdapat pada rasio ROE, sedangkan rasio lainnya tidak menunjukkan perbedaan yang signifikan. Secara umum, Bank Syariah Indonesia memiliki kinerja yang lebih stabil dan efisien dibandingkan Bank Aladin Syariah.

Implikasi: Temuan penelitian ini menjadi bahan pertimbangan bagi manajemen perbankan, investor, dan regulator dalam merumuskan strategi pengembangan industri keuangan syariah di Indonesia.

Research Objective: To analyze and compare the financial performance of Bank Aladin Syariah and Bank Syariah Indonesia during the 2022–2024 period using a financial ratio approach.

Research Method: This study employs a comparative quantitative method with an independent sample t-test technique, using official annual financial statement data from both banks analyzed through CAR, ROA, ROE, BOPO, and FDR ratios.

Originality/Novelty: This research focuses on comparing digital-based and hybrid Islamic banks within the context of Indonesia’s digital economic development, emphasizing efficiency and performance stability.

Research Results: The findings indicate that a significant difference is only observed in the ROE ratio, while the other ratios do not show significant differences. Overall, Bank Syariah Indonesia demonstrates more stable and efficient financial performance compared to Bank Aladin Syariah.

Implications: These results provide important insights for banking management, investors, and regulators in formulating strategies for the development of the Islamic financial industry in Indonesia.

Keywords

Financial Performance; Islamic Bank; Financial Ratio

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DOI: https://doi.org/10.30596/jakk.v8i2.25284

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