ABSTRACT

Ronny Ciptadi Moeiz, 2023. Comparison of Financial Ratios Before and During the Covid 19 Pandemic in Islamic Banking in Indonesia. Master of Management Program thesis at Lambung Mangkurat University, Banjarmasin. Main Advisor: Asrid Juniar.

This study aims to analyze the differences in financial ratios before and during the covid pandemic in sharia banking in the category of Core Capital Adequacy Bank (BKMI) 1 in Indonesia in the ratio of Operational Costs - Operating Income (BOPO), Allowance for Impairment Losses (CKPN), Financing to Deposit Ratio (FDR), Net Operating Margin (NOM), Non Performing Financing Gross(NPF Gross), Non Performing Financing Net (Net NPF), Return On Assets (ROA) and Return On Equity (ROE). This research uses quantitative research with a descriptive approach.

The results of this study explain that there is no difference in the ratio of Financing to Deposit Ratio (FDR), Return On Assets (ROA) before and during the covid 19 pandemic while in the ratio of Operating Costs - Operating Income (BOPO), Allowance for Impairment Losses (CKPN), There are differences in Net Operating Margin (NOM), Non Performing Financing Gross (NPF Gross), Non Performing Financing Net (NPF Netto), and Return On Equity (ROE) before and during the covid 19 pandemic. This also indicates that the general sharia banking category Core Capital Adequacy Bank (BKMI) 1 in Indonesia still shows good performance.

Keywords: Operational Costs –Financing to Deposit Ratio (FDR), Net Operating Margin (NOM), Non Performing Financing Gross(NPF Gross), Non Performing Financing Net (Net NPF), Return On Assets (ROA) and Return On Equity (ROE)

ABSTRAK

Ronny Ciptadi Moeiz,  2023. Perbandingan Rasio Keuangan Sebelum Dan Saat Masa Pandemi Covid 19 Pada Perbankan Syariah Di Indonesia. Tesis Program Magister Manajemen Universitas Lambung Mangkurat Banjarmasin. Pembimbing Utama: Asrid Juniar.

Penelitian ini bertujuan untuk melakukan analisa perbedaan rasio keuangan sebelum dan saat masa pandemi covid pada perbankan umum syariah kategori Bank Kecukupan Modal Inti (BKMI) 1 di Indonesia pada rasio Biaya Operasional – Pendapatan Operasional (BOPO), Cadangan Kerugian Penurunan Nilai (CKPN), Financing to Deposit Ratio (FDR), Net Operating Margin (NOM), Non Perfoming Financing Gross (NPF Gross), Non Performing Financing Netto (NPF Netto), Return On Asset (ROA) dan Return On Equity (ROE). Penelitian ini menggunakan penelitian kuantitatif dengan pendekatan deskriptif.

Hasil penelitian ini menjelaskan bahwa tidak terdapat perbedaan pada rasio Financing to Deposit Ratio (FDR), Return On Asset (ROA) sebelum dan saat pandemi covid 19 sedangkan pada ratio Biaya Operasional – Pendapatan Operasional (BOPO), Cadangan Kerugian Penurunan Nilai (CKPN),  Net Operating Margin (NOM), Non Perfoming Financing Gross(NPF Gross), Non Performing Financing Netto (NPF Netto), dan Return On Equity (ROE) terdapat perbedaan sebelum dan saat pandemi covid 19. Hal tersebut juga mengindikasikan bahwa perbabankan umum syariah kategori Bank Kecukupan Modal Inti (BKMI) 1 di Indonesia masih memperlihatkan performance yang baik.

Kata kunci: Biaya Operasional –Financing to Deposit Ratio (FDR), Net Operating

Margin (NOM), Non Perfoming Financing Gross(NPF Gross), Non Performing Financing Netto (NPF Netto), Return On Asset (ROA) dan Return On Equity (ROE)