Transformation of Bank Aceh's Financial Performance: A Comparative Analysis Before and After Sharia Conversion
Abstract
This study aims to analyze and compare the financial performance of PT Bank Aceh Syariah before and after conversion in 2016, with a research time span from 2009 to 2023. The research method uses a quantitative descriptive approach with financial ratio analysis, namely LDR / FDR, NPL / NPF, ROA, ROE, NIM / NOM, and BOPO. Data were taken from Bank Aceh's quarterly financial statements and analyzed using the Paired Sample t-Test test with the help of Minitab 19 software. The results showed that the conversion had a mixed impact on financial performance. LDR/FDR and NPL/NPF ratios increased, while ROA, ROE, NIM/NOM, and BOPO ratios decreased. These findings indicate that changes in the banking system can have both positive and negative effects, depending on the implementation strategy and external economic conditions. Based on these findings, Bank Aceh Syariah should implement periodic evaluations of the conversion results, strengthen flexible risk management, and improve operational efficiency. This policy is expected to improve long-term financial performance by taking into account market dynamics and changing economic conditions.
ABSTRAK
Penelitian ini bertujuan menganalisis dan membandingkan kinerja keuangan PT. Bank Aceh Syariah sebelum dan sesudah konversi pada tahun 2016, dengan rentang waktu penelitian dari tahun 2009 hingga 2023. Metode penelitian menggunakan pendekatan deskriptif kuantitatif dengan analisis rasio keuangan, yaitu LDR/FDR, NPL/NPF, ROA, ROE, NIM/NOM, dan BOPO. Data diambil dari laporan keuangan triwulanan Bank Aceh dan dianalisis menggunakan uji Paired Sample t-Test dengan bantuan perangkat lunak Minitab 19. Hasil penelitian menunjukkan bahwa konversi memberikan dampak beragam terhadap kinerja keuangan. Rasio LDR/FDR dan NPL/NPF mengalami peningkatan, sementara rasio ROA, ROE, NIM/NOM, dan BOPO menunjukkan penurunan. Temuan ini mengindikasikan bahwa perubahan sistem perbankan dapat memberikan pengaruh positif maupun negatif, bergantung pada strategi implementasi dan kondisi ekonomi eksternal. Berdasarkan temuan tersebut, Bank Aceh Syariah perlu menerapkan evaluasi berkala terhadap hasil konversi, memperkuat manajemen risiko yang fleksibel, serta meningkatkan efisiensi operasional. Kebijakan ini diharapkan dapat memperbaiki kinerja keuangan jangka panjang dengan memperhatikan dinamika pasar dan kondisi ekonomi yang terus berubah.
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DOI: http://dx.doi.org/10.22373/jihbiz.v7i1.28901
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Program Studi Perbankan Syariah - Fakultas Ekonomi dan Bisnis Islam UIN Ar-Raniry Banda Aceh
Jln. Syaikh Abdur Rauf Banda Aceh 23111, Aceh, Indonesia
Contact jihbiz@ar-raniry.ac.id
Jihbiz: Global Journal of Islamic Banking and Finance is licensed under a Creative Commons Attribution 4.0 International License.