Analysis Of The Impact Of Financial Ratios On The Financial Performance Of Islamic Banking During The Pandemic Period
DOI:
https://doi.org/10.38035/dijemss.v6i2.3644Keywords:
Financial Performance, Islamic Banks, COVID-19Abstract
The objective of this research investigate the impact of five distinct financial elements, specifically BOPO, FDR, NPF, NPM, and ROE, regarding The monetary outcomes of Sharia-compliant banking institutions throughout the widespread health crisis caused by the coronavirus outbreak. The approach used involves quantitative analysis, Assembling data from the financial disclosures of Sharia-compliant banks that are active in Indonesia. The findings suggest that the BOPO variable has no substantial influence on the fiscal outcomes of Sharia-compliant banking institutions, contradicting previous research. These results indicate that although BOPO is often considered an important indicator of bank performance, its influence is not significantly felt in this context. Additionally, The FDR variable does not significantly influence financial performance, although it is expected to serve as an indicator of liquidity and financing efficiency. These results align with some prior studies that note that in certain contexts, FDR does not provide a significant impact. This research offers insights into the challenges faced by Islamic banks during the pandemic and emphasizes the importance of considering external factors in future research that may influence analysis outcomes.
References
Agustin Tri Lestari. (2021). Pengaruh Financing To Deposit Ratio (Fdr) Terhadap Return on Asset (Roa) Pada Bank Syariah Anak Perusahaan Bumn Di Indonesia Periode 2011-2019. Wadiah, 5(1), 34–60. https://doi.org/10.30762/wadiah.v5i1.3176
Ais Robiatul Adawiyah. (2022). Pengaruh Pandemi COVID-19 Terhadap Kinerja Keuangan Perbankan. Kompak?:Jurnal Ilmiah Komputerisasi Akuntansi, 15(2). https://doi.org/10.51903/kompak.v15i2.834
Arkaan, D. U. (2023). Analisis Pengaruh Beban Operasional Terhadap Pendapatan Operasional, Capital Adequancy Ratio Dan Financing To Deposit Ratio Terhadap Kinerja Keuangan Dengan Non Performing Financing Sebagai Variabel Moderasi (Studi Pada Bank Syariah Di Dunia). In AT-TAWASSUTH: Jurnal Ekonomi Islam: Vol. VIII (Issue I). UNIVERSITAS ISLAM NEGERI MAULANA MALIK IBRAHIM Malang.
Candera, M., & Indah, K. D. (2021). Financial Performance Islamic Banking: a Comparative Analysis Before and During the Covid-19 Pandemic in Indonesia. International Journal of Business, Management and Economics, 1(2). https://doi.org/10.47747/ijbmer.v1i2.201
Chrystella, S., & Susanto, L. (2024). Sofian dan Susanto: Faktor-Faktor Yang Mempengaruhi Financial Performance Pada ... VI(2), 909–919.
Denziana, A., INDRAYENTI, I., & Fatah, F. (2014). Corporate Financial Performance Effects of Macro Economic Factors Against Stock Return. Jurnal Akuntansi Dan Keuangan, 5(2). https://doi.org/10.36448/jak.v5i2.542
Fakhri, U. N., Anwar, S., & Ismal, R. (2019). Comparison And Predicting Financial Performance Of Islamic And Conventional Banks In Indonesia To Achieve Growth Sustainability. Al-Uqud: Journal of Islamic Economics, 3(2), 174–186. https://doi.org/10.26740/al-uqud.v3n2.p174-186
Fauziah, R., Mai, M. U., & Purbayati, R. (2022). Analisis Pengaruh NPF dan FDR terhadap Profitabilitas dengan CAR Sebagai Variabel Intervening. Journal of Applied Islamic Economics and Finance, 2(3), 622–631. https://doi.org/10.35313/jaief.v2i3.3726
Felani, H., Wahyuni, S., & Pratama, B. C. (2020). The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia. Journal of Economics Research and Social Sciences, 4(2). https://doi.org/10.18196/jerss.v4i2.8389
Firdausia, Y. K., & Syamsiah, S. (2022). Comparative Analysis Of Financial Performance Of Conventional Banking With Banking Sharia Using The Camels Method Before. Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 6.
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS. Yogyakarta. In Universitas Diponegoro Yogyakarta (Vol. 9).
HS, S., Handayani, T., Maulida, S., & Melati, M. (2022). Financial Performance and Health Analysis of Islamic Banking Pre-Mega Merger. Equilibrium: Jurnal Ekonomi Syariah, 10(1), 91. https://doi.org/10.21043/equilibrium.v10i1.14852
Ichsan, R. N., Suparmin, S., Yusuf, M., Ismal, R., & Sitompul, S. (2021). Determinant of Sharia Bank’s Financial Performance during the Covid-19 Pandemic. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(1). https://doi.org/10.33258/birci.v4i1.1594
Irma Br Hotang, N., Road Betterment Sitepu, W., Munte, R., & S, S. (2021). Pengaruh dana pihak ketiga, biaya operasional pendapatan operasional (BOPO) dan kredit yang disalurkan terhadap kinerja keuangan pada sektor perbankan. Jurnal Paradigma Ekonomika, 16(1). https://doi.org/10.22437/jpe.v16i1.12085
Istan, M., & Fahlevi, M. (2020). The Effect of External and Internal Factors on Financial Performance of Islamic Banking. Jurnal Ekonomi & Studi Pembangunan, 21(1). https://doi.org/10.18196/jesp.21.1.5036
Jannah, M. A., & Sa’diyah, M. (2022). Comparative analysis of financial performance at Bank Syariah Mandiri and Bank BCA Syariah during the covid-19 pandemic. NUsantara Islamic Economic Journal, 1(2). https://doi.org/10.34001/nuiej.v1i2.248
Junjunan, M. I., Nawangsari, A. T., Melania, A. A., & Putikadyanto, A. P. A. (2022). A Comparative Study on Financial Performance between Islamic and Conventional Banking in Indonesia During the COVID-19 Pandemic. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 12(2), 75–88. https://doi.org/10.18326/muqtasid.v12i2.75-88
Kharazi, M. (2022). Pengaruh Fdr Dan Npf Terhadap Profitabilitas (Roa) Bank Syariah Yang Terdaftar Di Bursa Efek Indonesia (Periode 2018-2022). SYARIAH: Journal of Islamic Law, 4(2), 144. https://doi.org/10.22373/sy.v4i2.635
Milennia, C. P., & Mesta, H. A. (2022). Comparative Analysis of the Financial Performance of Islamic and Conventional Banking Before and During the Covid-19 Pandemic. Financial Management Studies, 2(1).
Mohammad Yusuf, & Reza Nurul Ichsan. (2021). Analysis of Banking Performance in The Aftermath of The Merger of Bank Syariah Indonesia in Covid 19. International Journal of Science, Technology & Management, 2(2). https://doi.org/10.46729/ijstm.v2i2.182
Muhammad, R., & Triharyono, C. (2019). Analysis of islamic banking financial performance before, during and after global financial crisis. Jurnal Ekonomi & Keuangan Islam, 5(2), 80–86. https://doi.org/10.20885/jeki.vol5.iss2.art5
Nugroho, L., & Utami, W., Harnovinsah, & Doktoralina, C. M. (2020). Covid-19 And The Potency Of Disruption On The Islamic Banking Performance (Indonesia Cases). International Journal of …, September. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3710970%0Ahttps://ijeba.makarioz.org/index.php/ijeba/article/download/16/11
Rahman, T., & Santoso, A. (2019). Determinants of Islamic Banking Performance: An Empirical Study in Indonesia. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 10(2). https://doi.org/10.18326/muqtasid.v10i2.139-154
Riyanto, M. (2022). Pengaruh Kecukupan Modal, Profitabilitas Dan Likuiditas Terhadap Harga Saham Pada Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Periode 2017-2020). 1–23.
Sugiharto, T.-, Azimkulovich, E. S., & Misdiyono, M. (2021). Impact of the Covid-19 Pandemic on the Financial Performance of Sharia Commercial Banks: an Empirical Evidence from Indonesia. IKONOMIKA, 6(1). https://doi.org/10.24042/febi.v6i1.9014
Syachreza, D., & Mais, R. G. (2020). Analisis Pengaruh CAR, NPF, FDR, Bank Size, BOPO terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia. Jurnal Akuntansi Dan Manajemen, 17(01). https://doi.org/10.36406/jam.v17i01.326
Utami, R. F., & Makhrus, M. (2022). The Comparison Of The Performance Of Islamic Commercial Banks Before And During The Covid-19 Pandemic. JBTI?: Jurnal Bisnis?: Teori Dan Implementasi, 13(1). https://doi.org/10.18196/jbti.v13i1.14257
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Ilianto Tri Sagianto, Yulfis Wandi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Education Management and Social Science (DIJEMSS) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Education Management and Social Science (DIJEMSS).
