Analisis Komparatif Kinerja Keuangan Bank Pembiayaan Rakyat Syariah Dan Bank Perkreditan Rakyat Di Provinsi Daerah Istimewa Yogyakarta Dalam Menghadapi Perlambatan Ekonomi
Abstract
Penelitian ini bertujuan untuk menyelidiki perbedaan kinerja Bank Pembiayaan Rakyat Syariah (BPRS) dan Bank Perkreditan Rakyat (BPR) dengan menganalisis rasio keuangan. Lima kategori kinerja keuangan yaitu; profitabilitas, efisiensi, risiko, kualitas aset dan likuiditas digunakan untuk menguji perbedaan kinerja keuangan bank. Studi ini secara komprehensif menganalisa duabelas (12) Bank Pembiayaan Rakyat Syariah (BPRS) dan limapuluh empat (54) Bank Perkreditan Rakyat (BPR) untuk periode 2014 – 2018 di Provinsi Daerah Istimewa Yoyakarta. Teknik analisis yang digunakan dalam penelitian ini adalah uji beda dua rata-rata (independent sample t-test) dan analisa time series. Hasil studi menunjukkan bahwa tidak ada perbedaan yang signifikan antara profitabilitas, likuiditas, Non-performing Loans to Total Loans (NPL) dan Equity to Deposits (ETD) Bank Pembiayaan Rakyat Syariah (BPRS) dan Bank Perkreditan Rakyat (BPR). Operating Expense to Assets (OER), Loan Ratio (LR), dan Loans to Deposits (LTD) Bank Pembiayaan Rakyat Syariah (BPRS) lebih baik dibandingkan Bank Perkreditan Rakyat (BPR). Sedangkan Asset Trunover (ATO), Net Interest Margin (NIM), Allowence for Loan Losses to Total Loan (LL), Total Liabilites to Equity (TLE) Bank Perkreditan Rakyat (BPR) lebih unggul dibandingkan Bank Pembiayaan Rakyat Syariah (BPRS).
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