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Taufik Fathurohman, Taufik
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Decision Sciences, Operations Research & Management

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Journal : Journal of Business and Management

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Efficiency of Islamic Banking Compared to Conventional Banking: Evidence from Indonesia Banking Sector Pradiknas, Tiyo Yoga; Fathurohman, Taufik
Journal of Business and Management Vol 4, No 5 (2015)
Publisher : Journal of Business and Management

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Abstract - Islamic banks today have rapid growth around the world. According to Solé (2007), Islamic banks exist not only in the countries that have a majority Muslim population, but also countries where Muslim are not predominant. From Indonesian Banking Statistics data in 2004-2013, Islamic banks have higher LDR than conventional banks. The main issue in this research is whether Islamic banks can maintain their efficiency while they increasing their performance. The hypothesis of this research is the efficiency of Islamic banking is higher and statistically significantly different from conventional banking. This research uses output-oriented VRS DEA model with asset approach to measure efficiency. Then, Mann-Whitney test used to compare the DEA results since the results show non-parametric data. Lastly, Spearman’s correlation will be applied in order to analyze the relationship between loans to deposit ratio with the efficiency of both types of the bank. The DEA and Mann-Whitney test results prove that Islamic banking is significantly different and more efficient than conventional banks in the period of 2004-2013. It proved by DEA results in 2005, 2010, 2011, 2012, and 2013. In these years, Islamic banks are statistically significant more efficient than conventional banks. Then this result was supported by single-multi year efficiency that proved that Islamic banks are significantly different and more efficient than conventional banks. The Spearman’s correlation findings identifies there is significant correlation between LDR and efficiency of both types of bank at significance level 0.01. The Spearman’s correlation coefficient is 0.293, which means there is a weak relationship between LDR and efficiency of both types of the bank. This research’s results can be used as consideration for the government to assign Islamic banks to support real sector since Islamic banks allocate most of their fund to financing (lending) products. Furthermore, intermediary and production approach can be considered to apply in the future research to get better insight. The lack of explanation why Islamic banking is significantly different and more efficient than conventional banking can be a topic of the future research. Keywords: asset approach, Data Envelopment Analysis (DEA), efficiency, Islamic banks
The Profitability Comparison Between Islamic banking bank and Convetional Bank in Indonesia from 2004 - 2014 Sena, Muhamad Ridho Chandra; Fathurohman, Taufik
Journal of Business and Management Vol 5, No 1 (2016)
Publisher : Journal of Business and Management

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Abstract. Islamic Bank has grown quickly in all over the world including Indonesia. Islamic Bank not only exists in countries where Muslims are the majority but also in countries where Muslims are minority such as the United Kingdom and Japan. Islamic Bank grows significantly with the pace of 10 to 15% every year from 1997 to 2007, and it hopes that it will remain consistent focused growth in the future. In 1991, the first Islamic Bank that established in Indonesia was Bank Muamalat Indonesia and that year was the introduction of dual banking system era in Indonesia. As Islamic Bank in Indonesia keeps growing, the profitability performance should also increase. Therefore, this research focuses on analyzing and compare profitability between Islamic Bank and Conventional Bank. This research includes the most recent data that cover financial report from 2004 to 2014 to observe the performance of Islamic Bank and Conventional Bank in Indonesia. The profitability ratios applied in this research are Return on Assets (ROA), Return on Equity (ROE), Profit Margin (PM), Return on Deposit (ROD), and Net Operating Margin (NOM). This research observed all banks in Indonesia with available data. This study covers 1523 banks that include 1228 Conventional Banks, 78 Islamic Banks, and 217 Islamic Business Unit (IBU). The finding of this research shows that there are differences between Islamic Bank and Conventional Bank in each ratio that variates through the year. Keywords: Islamic Bank, Profitability, Financial Ratios
A Comparative Risk Analysis of Islamic and Non Islamic Bank in Indonesia from 2004 to 2014 Using Financial Ratios Syahrani, Erina Ayunda; Fathurohman, Taufik
Journal of Business and Management Vol 5, No 1 (2016)
Publisher : Journal of Business and Management

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Abstrack. The development and growth of Islamic finance in Indonesia has gone rapidly since it started in 1990. The Islamic finance has cover banking industry, made Islamic banks and Islamic Business Unit (UUS) that is under the control of established banks. As Islamic banks got stronger in the market, it concluded that Islamic Banks have to compete against conventional banks and other type of bank in Indonesia. Therefore, this study analyzed the financial performance of Islamic or Sharia banks, compared with conventional banks in Indonesia. This study will focus on risk ratio of Islamic banks and conventional banks. This study study 78 (observation) islamic banks, 232 Islamic Business Unit (UUS) and 1227Non Islamic Banks in Indonesia during 2004-2014 with risk ratios, which are Deposits to Assets (DTA), Equity Multiplier (EM), Equity to Deposts (ETD), Total Liabilities to Equity (TLE), Total Liabilities to Shareholder Capital (TLSC), and Retained Earnings to Assets (RETA). The data collected are secondary data which obtained from Otoritas Jasa Keuangan (OJK), include the income statement, balance sheet, statement of change in stockholders’ equity, and statement of cash flows. The findings shows there are differences between eight ratios that are used for the study. Findings from the calculation in previous chapter shows that Islamic Banks are statistically less risky than Non Islamic Banks, especially from 2004-2008, 2012 and 2014, based on the mean and median results. The results happen because of the change in risk components within the studied banks through years. Plus, there are also few changes in number of banks included in the calculation in 2009-2011 and 2013, that cause a difference from other studied years. Keywords: Islamic bank, Risk, Ratio Analysis
Co-Authors Erina Ayunda Syahrani, Erina Ayunda Muhamad Ridho Chandra Sena, Muhamad Ridho Chandra Tiyo Yoga Pradiknas, Tiyo Yoga