Implikasi Sistem Bunga dan Bagi Hasil terhadap Kinerja Keuangan Perbankan

Abstrak

This research was aimed at knowing the difference of financial performance of the conventional banking and the syariah banking. The financial is measured by using ratios: the capital ratio of asset is discussed by risk, the income ratio of asset which is classified by income asset (KAP. I), the elimination ratio is possible to get the suffer a financial loss in productive asset (KAP.II), the net of gain ratio of oprational income (NPM) is representing proxy from management, gain ratio before interest and tax to total asset ( ROA), the operational expense ratio (BOPO), operational income, the ratio of the total swift assets to  swift obligation and the loan deposit ratio (LDR). This research use  the surfeited simple, that  all bank of  state of  the public ownerships (BUMN) and all islamic banking in Metro City-Lampung, by using data of the secondary publicized by  the Bank Indonesia each of semester, between period  2008-2011.  The analysis instruments used was Multivariate Discriminant Analysis (MDA).

Results of this research indicate that the CAMEL approach can determine banking financial performance. Pursuant to statistical test really there was financial performance difference between conventional banking and syariah banking, where conventional banking has better finance performance from syariah banking. This research found that CAR dan LDR; significantly differentiate conventional banking finance performance and syariah banking, in which the CAR was the most dominant.