Studi Perbandingan Tingkat Kesehatan Bank Antara Bank Syariah dan Bank Konvensional di Indonesia Selama Pandemi Covid-19

Abstract

The COVID-19 pandemic that has occurred all over the world since the beginning of 2020 has not only had an impact on aspects of public health but also on almost all other aspects, including the economic aspect. Banking is an important sector for the economy of a country, including Indonesia. Indonesia is one of the countries that implement a dual banking system, namely Islamic banks and conventional banks. This study aims to analyze the differences in the soundness of Islamic banks and conventional banks during the COVID-19 pandemic in Indonesia based on the Risk-Based Bank Rating method which consists of 4 aspects studied, namely credit risk, liquidity risk, profitability, and capital. The soundness of a bank is important for banks because it shows the bank's ability to carry out its operational activities and fulfill all its obligations properly in accordance with applicable regulations. Hypothesis testing was carried out with the Mann-Whitney U test. The results of this study indicate that there is no significant difference between credit risk and capital aspects in Islamic banks and conventional banks during the COVID-19 pandemic in Indonesia. Other variables, namely liquidity risk, and profitability aspects show significant differences. In addition, all variables are still in the sound category.