ANALISIS PERBANDINGAN TINGKAT KETAHANAN BANK SYARIAH DAN KONVENSIONAL DITENGAH PANDEMI COVID-19

ABSTRAK Pandemi Covid-19 memberikan banyak dampak pada bidang ekonomi tak terkecuali pada dunia perbankan, baik perbankan konvensional maupun perbankan syariah. Berdasarkan laporan Profil Industri Perbankan –Triwulan IV tahun 2020 dari OJK, pertumbuhan ekonomi pada berbagai negara terkontraksi akibat Covid-19. Sedangkan Micheal E. Potter yaitu ahli terkemuka dalam strategi bersaing beranggapan bahwa Perbankan syariah akan lebih mampu bertahan ditengah pandemi Covid-19 karena mempunyai keunikan yaitu tidak menggunakan sistem bunga melainkan sistem bagi hasil. Oleh karena itu, dalam penelitian ini bertujuan untuk menjawab pertanyaan-pertanyaan yaitu Bagaimana ketahanan Bank Umum Syariah BUMN ditengah pandemi Covid-19, Bagaimana Ketahanan Bank Umum Konvensional BUMN ditengah pandemi Covid-19, dan Bagaimana perbandingan tingkat ketahanan Bank Umum Syariah dan Bank Umum Konvensional BUMN ditengah pandemi Covid-19. Untuk menilai tingkat ketahanan bank pada penelitian ini yaitu denggan melihat kinerja keuangan bank dengan menggunakan rasio keuangan sebagai acuan, rasio-rasio keuangan tersebut adalah rasio CAR, rasio ROA, rasio ROE, rasio BOPO, rasio NPF/NPL, dan rasio FDR/LDR. Bank dengan kinerja keuangan yang tetap baik dan stabil dapat dikatakan dapat bertahan ditengah pandemi Covid-19. Penelitian ini menggunakan metode kuantitatif dengan analisis deskriptif komparatif. Hasil penelitian ini menunjukan bahwa tidak ada perbedaan yang signifikan antara ketahanan bank umum syariah dan bank umum konvensional BUMN, itu artinya keduanya masih tetap stabil dan bertahan ditengah pandemi Covid-19. Namun dari ke enam rasio yang digunakan sebagai acuan, 4 diantaranya (rasio CAR, ROA, BOPO, NPF/NPL) menunjukan persentase rata-rata bank umum konvensional BUMN yang lebih baik dibandingkan persentase rata�rata rasio bank umum syariah BUMN. Berdasarkan hasil dan pembahasan penelitian ini maka disimpulkan bahwa Bank Umum Syariah dan Bank Umum Konvensional BUMN masih tetap bertahan/stabil ditengah pandemi Covid-19, namun dilihat dari persentase rasio Bank Umum Konvensional lebih unggul atau lebih bertahan ditengah pandemi Covid-19. Kata Kunci: Ketahanan, Bank Umum Syariah BUMN, Bank Umum Konvensional BUMN ABSTRACT The Covid-19 pandemic has had many impacts on the economy, including the banking world, both conventional banking and Islamic banking. Based on the Banking Industry Profile report – Quarter IV 2020 from the OJK, economic growth in various countries has contracted due to Covid-19. Meanwhile, Micheal E. Potter, a leading expert in competitive strategy, thinks that Islamic banking will be better able to survive in the midst of the Covid-19 pandemic because it has the uniqueness of not using an interest system but a profit-sharing system. Therefore, this study aims to answer the questions, namely How is the resilience of BUMN Islamic Commercial Banks in the midst of the Covid-19 pandemic, How is the Resilience of BUMN Conventional Commercial Banks amid the Covid-19 pandemic, and How is the level of resilience of Islamic Commercial Banks and Conventional Commercial Banks compared in the midst of the Covid-19 pandemic. To assess the level of bank resilience in this study, by looking at the financial performance of the bank using financial ratios as a reference, the financial ratios are the CAR ratio, ROA ratio, ROE ratio, BOPO ratio, NPF/NPL ratio, and FDR/LDR ratio. Banks with good and stable financial performance can be said to be able to survive in the midst of the Covid-19 pandemic. This study uses quantitative methods with comparative descriptive analysis. The results of this study indicate that there is no significant difference between the resilience of Islamic commercial banks and state-owned conventional commercial banks, which means that both are still stable and survive in the midst of the Covid-19 pandemic. However, of the six ratios used as a reference, 4 of them (CAR, ROA, BOPO, NPF/NPL) ratios show that the average percentage of BUMN conventional commercial banks is better than the average percentage of BUMN Islamic commercial banks. Based on the results and discussion of this research, it is concluded that Islamic Commercial Banks and State-Owned Conventional Commercial Banks are still stable in the midst of the Covid-19 pandemic, but seen from the percentage ratio of Conventional Commercial Banks that are superior or more durable in the midst of the Covid-19 pandemic. Keywords: Resilience, State-owned Sharia Commercial Bank, State�owned Conventional Commercial Ban