Financial Performance Analysis of Islamic Banks and Conventional Banks at Bank Syariah Indonesia and Bank Negara Indonesia 2021-2023

M. Guffar Harahap; Haidir; Muhammad Hizbullah

doi:10.59890/ijma.v3i3.101

Authors

M. Guffar Harahap Al-Washliyah Muslim Nusantara University
Haidir Al-Washliyah Muslim Nusantara University
Muhammad Hizbullah Al-Washliyah Muslim Nusantara University

DOI:

https://doi.org/10.59890/ijma.v3i3.101

Keywords:

Conventional Bank, Financial Performance, Finance Ratios, Islamic Bank

Abstract

Banking is a financial sector that plays an important role in the circulation of national and global money. To maintain good money circulation, an analysis of banking financial performance needs to be carried out. This study was conducted to determine the financial performance of Islamic banks and conventional banks, namely Bank Syariah Indonesia and Bank Negara Indonesia, for the period 2021-2023. This study uses quantitative methods and secondary data. Data collection techniques are carried out through observation or research on the company's online media. Data analysis was conducted using financial ratios in banking, specifically the Capital Adequacy Ratio, Return on Assets, Return on Equity, Non-Performing Loans, Operating Costs, Operating Income, and Loan-to-Deposit Ratio. The analysis compared the results of the two banks with their average values. The results of the study show that Bank BSI excels in the Capital Adequacy Ratio, Return on Assets, and Non-Performing Loan ratios, indicating that this bank has a strong strategy in risk management and Sharia-based business expansion. Meanwhile, Bank BNI excels in the Return on Asset ratio, Operating Costs to Operating Income, and Loan to Deposit Ratio, which shows a better ability to manage assets, control operating costs, and maintain funding balance.

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