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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA)
Gustia, Refa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Comparative Analysis of Financial Performance of Asset Portfolios between Islamic Banks and Conventional Banks in Indonesia Gustia, Refa; Ashari, Didi; Azwari, Peny Cahaya; Nuraliati, Ayke
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.21692

Abstract

AbstracThis study aims to compare the financial performance between Islamic banks and conventional banks in Indonesia using key financial ratios such as Return on Assets (ROA), Return on Equity (ROE), Non-Performing Loan (NPL), and Non-Performing Financing (NPF). The objects of this study are Bank Syariah Indonesia (BSI) as the representative of Islamic banks, and Bank Central Asia (BCA) as the representative of conventional banks. The data used are derived from the annual financial statements of both banks over a certain period. The results of the study show that although BCA, as a conventional bank, tends to have larger assets and higher profitability, BSI demonstrates better financial stability, reflected by a lower NPF ratio. This indicates that Islamic banks, with a focus on asset-based financing, have more cautious risk management and are better able to manage financing risks effectively. In contrast, BCA, as a conventional bank, is more vulnerable to interest rate fluctuations, as evidenced by a relatively higher NPL ratio. This study is expected to provide insights for regulators, academics, and banking practitioners in formulating policies to enhance the performance and stability of the banking sector in Indonesia.Keywords: Islamic Banks, Conventional Banks, Indonesian Banking Sector
PENGEMBANGAN PENERAPAN AKUNTANSI SYARIAH BERBASIS TEKNOLOGI DIGITAL DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS DI LEMBAGA KEUANGAN SYARIAH INDONESIA: ANALISIS DAN PERSPEKTIF 2025 Gustia, Refa; Lidyah, Rika
Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA) Vol 5 No 2 (2025): Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimesha.v5i2.596

Abstract

Akuntansi syariah mengalami perkembangan pesat seiring dengan pertumbuhan ekonomi syariah di Indonesia. Dengan pesatnya transformasi digital dalam sektor keuangan, penerapan teknologi dalam sistem akuntansi syariah kini menjadi sangat penting untuk mendukung prinsip transparansi, akuntabilitas, dan keadilan sesuai dengan nilai-nilai Islam. Artikel ini bertujuan untuk mengeksplorasi penerapan teknologi digital dalam sistem informasi akuntansi syariah, dengan fokus pada penguatan pelaporan keuangan yang lebih efisien dan dapat diakses oleh publik. Pendekatan kualitatif deskriptif digunakan, dengan pengumpulan data sekunder dari literatur terbaru, wawancara dengan praktisi, serta studi kasus lembaga keuangan syariah yang telah mengimplementasikan teknologi. Hasil penelitian menunjukkan bahwa teknologi dapat meningkatkan transparansi, mempercepat proses pelaporan, serta mendukung pertumbuhan ekonomi syariah yang lebih inklusif dan berkelanjutan. Meski demikian, tantangan infrastruktur dan pemahaman terbatas menjadi hambatan utama yang perlu segera diatasi.
Co-Authors Ashari, Didi Ayke Nuraliati Rika Lidyah