Mayada Maulida, Noor Fadlyana Tasha, Nurafni Febrianti, Muh Ridwan

Comparative Analysis of the Financial Performance of PT Bank BNI Syariah and PT Bank BCA Syariah with the CAMEL Method for the 2016-2020 Period

Introduction

Comparative analysis of the financial performance of pt bank bni syariah and pt bank bca syariah with the camel method for the 2016-2020 period. Analisis perbandingan kinerja keuangan Bank BNI Syariah dan Bank BCA Syariah (2016-2020) memakai metode CAMEL. Temukan perbedaan signifikan rasio keuangan penting.

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan PT Bank BNI Syariah dan PT Bank BCA Syariah selama periode 2016-2020. Penelitian ini merupakan penelitian deskriptif perbandingan. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan (annual report) perbankan yang dilaporkan ke Otoritas Jasa Keuangan (OJK). Analisis data dilakukan dengan menggunakan analisis CAMEL dengan rasio keuangan yang digunakan adalah CAR, NPF, NPM, ROA, BOPO, dan FDR. Teknik analisis yang digunakan untuk membandingkan kinerja Bank BNI Syariah, dan Bank BCA Syariah adalah Uji Independent Sample T-Test. Analisis menunjukkan bahwa rata-rata rasio CAR, NPF, ROA, BOPO, dan FDR berbeda secara signifikan terhadap bank BNI syariah dan Bank BCA syariah, sedangkan rata-rata rasio NPM tidak terdapat perbedaan yang signifikan terhadap bank BNI syariah dan bank BCA syariah.

Review

This study presents a timely and relevant comparative analysis of the financial performance of two prominent Islamic banks in Indonesia, PT Bank BNI Syariah and PT Bank BCA Syariah, over the 2016-2020 period. The objective is clearly stated: to ascertain the differences in their financial health using the well-regarded CAMEL method. This comparative approach provides valuable insights into the operational efficiencies and financial stability of key players within the Indonesian sharia banking sector, a domain of increasing importance, especially given the dynamic regulatory and competitive landscape. The methodology employed is robust and appropriate for the stated objectives. Utilizing secondary annual financial reports submitted to the OJK ensures data reliability and consistency, which is crucial for a financial performance assessment. The application of the CAMEL framework, broken down into specific ratios such as CAR, NPF, NPM, ROA, BOPO, and FDR, provides a comprehensive lens through which to evaluate various aspects of banking performance, including capital adequacy, asset quality, earnings, management efficiency, and liquidity. Furthermore, the choice of the Independent Sample T-Test is statistically sound for comparing the average performance metrics between the two distinct entities, strengthening the validity of the comparative conclusions drawn from the descriptive analysis. The findings reveal nuanced differences in the financial performance of the two banks. The significant distinctions observed in average CAR, NPF, ROA, BOPO, and FDR ratios indicate varying levels of capital adequacy, asset quality, profitability, operational efficiency, and liquidity management between PT Bank BNI Syariah and PT Bank BCA Syariah. This granular insight is particularly valuable for regulators, investors, and the banks' management teams in understanding relative strengths and weaknesses. Interestingly, the absence of a significant difference in the average NPM ratio suggests that despite other operational variances, their net profit margins relative to operating income remained largely comparable during the analysis period. Future research could delve deeper into the underlying factors driving these specific differences and non-differences, and explore the long-term implications of these performance trends, especially considering the broader market changes or institutional strategies during and after the analysis period.

Full Text

Comments

You need to be logged in to post a comment.