FINANCIAL PERFORMANCE OF BANK MEGA AND BANK MEGA SYARIAH USING THE CAMEL APPROACH DURING THE CREDIT RESTRUCTURING PERIOD

Abstract

The government implemented the credit restructuring policy to save business actors from fulfilling their obligations to banks. Banking manages financial performance during Covid-19 to maintain assets. This study aims to compare financial performance between Bank Mega and Bank Mega Syariah with the method of analysis techniques Capital, Assets, Management, Earnings, and Liquidity (CAMEL).The samples of this research are 2 banks, namely mega banks and mega sharia banks, registered with the Financial Services Authority (OJK). The research data was obtained through annual reports which have been published for the period 2020 to 2022. The data analysis results show a significant difference between the performance of mega banks and mega Islamic banks when assessed from the CAR, ROA, and BOPO ratios. In addition, the study's results also show no significant difference between the performance of mega banks and mega Islamic banks when assessed from the NPL, and LDR ratio.Keywords : Financial Performance, CAMEL, Islamic Banks, Comparison