The Comparison of Islamic Banking Financial Performance In Indonesia

Muhammad Tho’in

Abstract


The purpose of this study is to look the comparison of Islamic banking financial performance in Indonesia before and after the implementation of the ASEAN Economic Community (AEC) in 2015. This comparison is done by using various financial ratios. The type of the research that has been conducted is descriptive research. The populations in this study were all Islamic banking in Indonesia, while the samples were chosen as many as ten by using a purposive sampling technique with inclusion criteria. The research data is in the form of secondary data of various kinds of financial ratios sourced from the 2013 to 2016 financial reports which are published which are supported by data from Bank Indonesia. The research analysis tool were using paired samples t-test, while the research variables are Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return On Equity (ROE), Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF). The results of the research that has been conducted showed that from the five variables compared, only ROA and ROE that indicated a difference between before and after the AEC, while for the other three variables before implementation and after the implementation of AEC remains.


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