RASIO PROFITABILITAS, MANAJEMEN RISIKO DAN MANAJEMEN MODAL KERJA PADA SEKTOR PERBANKAN SYARIAH DAN KONVENSIONAL

Authors

  • Muhammad Abdurraafi Universitas Islam Nusantara Bandung
  • Nani Ernawati Universitas Islam Nusantara Bandung
  • Yoyok Prasetyo Universitas Islam Nusantara Bandung
  • Mochammad Rizaldy Insan Baihaqqy Universitas Islam Nusantara Bandung

DOI:

https://doi.org/10.31959/jm.v14i2.3149

Abstract

Introduction: This study examines profitability ratios, risk management, and working capital management in Islamic and conventional banking sectors. Using a comparative approach, the analysis focuses on financial performance indicators such as Return on Equity (ROE), Non-Performing Financing (NPF)/Non-Performing Loan (NPL), and Current Ratio to identify differences and similarities between the two banking models. The Mann-Whitney U Test is applied to assess whether there are significant differences in these financial ratios between Islamic and conventional banks.
Methods: The findings indicate that profitability ratios, risk management strategies, and working capital management differ significantly between the two banking sectors. Islamic banks have a unique financial structure due to Sharia compliance, which influences risk and capital management, including maintaining a more controlled NPF level. Meanwhile, conventional banks rely on interest-based financial mechanisms, shaping their profitability and liquidity strategies differently, including NPL and Current Ratio management to ensure financial stability.
Results: The results of this study contribute to a deeper understanding of the financial performance of Islamic and conventional banks. These insights can serve as a guide for policymakers, investors, and banking institutions in making more strategic decisions regarding operations, risk mitigation, and financial planning.

Keyword: Profitability Ratio, Risk Management, Working Capital Management, Return on Equity (ROE), Non-Performing Financing (NPF/NPL), Current Ratio (CR

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Published

2025-06-29

Issue

Vol. 14 No. 2 (2025)

Section

Articles

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Copyright (c) 2025 Muhammad Abdurraafi, Nani Ernawati, Yoyok Prasetyo, Mochammad Rizaldy Insan Baihaqqy

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