EFISIENSI KINERJA KEUANGAN SEKTOR PERBANKAN INDONESIA DI MASA PANDEMI COVID-19
Keywords:
Efisiensi, Sektor Perbankan Indonesia, Data Envelopment Analysis, Covid-19
Abstract
Penelitian ini bertujuan untuk menganalisis efisiensi kinerja keuangan sektor perbankan Indonesia di masa pandemi covid-19 dengan memakai pendekatan Data Envelopment Analysis (DEA). Data yang digunakan adalah data sekunder yang berwujud dokumen financial statements dan annual report perbankan umum konvensional dan syariah yang didapat dari laman resmi www.idx.co.id dan www.ojk.go.id. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan di Indonesia yang terdiri atas Bank Umum Konvensional dan Bank Umum Syariah. Teknik sampling yang digunakan adalah teknik purposive sampling dengan sampel sebanyak 31 Bank Umum Konvensional dan 13 Bank Umum Syariah. Metode pengukuran efisiensi yang dipakai adalah pengujian non parametrik Data Envelopment Analysis (DEA) dengan pendekatan intermediasi dan profit. Variabel input yang dipilih mencakup modal, aktiva tetap, dana pihak ketiga (DPK) dan biaya operasional. Sedangkan variabel output mencakup kredit atau pembiayaan dan laba. Hasil penelitian menunjukkan bahwa rata-rata tingkat efisiensi sektor perbankan baik Bank Umum Konvensional ataupun Bank Umum Syariah menghadapi penurunan yang substansial di masa pandemi covid-19.
References
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Andrieș, A. M., & Ursu, S. G. (2016). Financial crisis and bank efficiency: An empirical study of European banks. Economic Research-Ekonomska Istrazivanja , 29(1), 485–497. https://doi.org/10.1080/1331677X.2016.1175725
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Azhari, A. R., & Wahyudi, R. (2020). Analisis Kinerja Perbankan Syariah Di Indonesia: Studi Masa Pandemi Covid-19. Ekonomi Syariah Indonesia, X(2), 67–83.
Cabrera-Suárez, I., & V. Pérez-Rodríguez, J. (2020). Assessing branch efficiency and managerial behaviour in a large Spanish commercial bank. Revista Espanola de Financiacion y Contabilidad, 49(1), 48–73. https://doi.org/10.1080/02102412.2018.1556878
Dara, S. R. (2017). Pengujian Efisiensi Perbankan Konvensional Di Indonesia Melalui Pendekatan Data Envelopment Analysis (Dea). Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 2(September), 251–260. https://doi.org/10.36226/jrmb.v2is1.58
Dell’Atti, S., Pacelli, V., & Mazzarelli, G. (2015). The efficiency of the European banking groups and its determinants. Managerial Finance, 41(7), 734–751. https://doi.org/10.1108/MF-12-2013-0335
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Eyceyurt Batir, T., Volkman, D. A., & Gungor, B. (2017). Determinants of bank efficiency in Turkey: Participation banks versus conventional banks. Borsa Istanbul Review, 17(2), 86–96. https://doi.org/10.1016/j.bir.2017.02.003
Hanoatubun, S. (2020). Dampak Covid–19 terhadap Prekonomian Indonesia. EduPsyCouns: Journal of Education, Psychology and Counseling, 2(1), 146–153.
Henriques, I. C., Sobreiro, V. A., Kimura, H., & Mariano, E. B. (2018). Efficiency in the Brazilian banking system using data envelopment analysis. Future Business Journal, 4(2), 157–178. https://doi.org/10.1016/j.fbj.2018.05.001
Himmawan, M. F., & Firdausi, N. A. (2021). Projection of Indonesian Islamic commercial banks efficiency and stability in the Covid-19 period using DEA and panel ARDL. Jurnal Ekonomi & Keuangan Islam, 7(1), 17–30. https://doi.org/10.20885/jeki.vol7.iss1.art2
Ikra, S. S., Rahman, M. A., Wanke, P., & Azad, M. A. K. (2021). Islamic banking efficiency literature (2000–2020): a bibliometric analysis and research front mapping. International Journal of Islamic and Middle Eastern Finance and Management, ahead-of-p(ahead-of-print). https://doi.org/10.1108/imefm-05-2020-0226
Kamarudin, F., Sufian, F., Loong, F. W., & Anwar, N. A. M. (2017). Assessing the domestic and foreign Islamic banks efficiency: Insights from selected Southeast Asian countries. Future Business Journal, 3(1), 33–46. https://doi.org/10.1016/j.fbj.2017.01.005
Kamarudin, F., Sufian, F., & Nassir, A. M. (2016). Does country governance foster revenue efficiency of Islamic and conventional banks in GCC countries? EuroMed Journal of Business.
Li, R., Li, L., & Zou, P. (2021). Credit risk shocks and banking efficiency: a study based on a bootstrap-DEA model with nonperforming loans as bad output. Journal of Economic Studies, 48(1), 1–19. https://doi.org/10.1108/JES-08-2019-0395
Miftahurrohman. (2017). Analisis Faktor-Faktor yang Mempengaruhi Tingkat Efisiensi Perbankan Syariah dengan Pendekatan Data Envelopment Analysis (Studi pada Bank Syariah Negara-negara ASEAN). Jurnal Lentera Akuntansi, 71–91.
Mulazid, M. S. P. A. S. (2017). Analisis Efisiensi Bank Umum Syariah (BUS) di Indonesia dengan Menggunakan Metode Data Envelopment Analysis (DEA) Periode 2013-2015. Al-Mabsut: Jurnal Studi Islam Dan Sosial, 11(1), 111–128.
Neves, M. E. D., Gouveia, M. D. C., & Proença, C. A. N. (2020). European Bank’s Performance and Efficiency. Journal of Risk and Financial Management, 13(4), 67. https://doi.org/10.3390/jrfm13040067
Ngo, T., & Le, T. (2019). Capital market development and bank efficiency: a cross-country analysis. International Journal of Managerial Finance, 15(4), 478–491. https://doi.org/10.1108/IJMF-02-2018-0048
Ningsih, M. R., & Mahfudz, M. S. (2020). Dampak Pandemi Covid-19 Terhadap Manajemen Industri Perbankan Syariah: Analisis Komparatif. Point, 2(1), 1–10. https://doi.org/10.46918/point.v2i1.576
Othman, F. M., Mohd-Zamil, N. A., Rasid, S. Z. A., Vakilbashi, A., & Mokhber, M. (2016). Data envelopment analysis: A tool of measuring efficiency in banking sector. International Journal of Economics and Financial Issues, 6(3), 911–916.
Puspitasari, A., Purnomo, D., & Triyono, T. (2018). Penggunaan Data Envelopment Analysis (DEA) dalam Pengukuran Efisiensi Bank Umum Syari’ah di Indonesia. BISNIS : Jurnal Bisnis Dan Manajemen Islam, 5(2), 293. https://doi.org/10.21043/bisnis.v5i2.3015
Puteh, A., Rasyidin, M., & Mawaddah, N. (2018). Islamic banks in indonesia: Analysis of efficiency. Emerald Reach Proceedings Series, 1, 331–336. https://doi.org/10.1108/978-1-78756-793-1-00062
Rahmi, H., & Putri, D. Z. (2019). Analisis Efisiensi Perbankan Syariah Selama Krisis Global Di Indonesia. Jurnal Kajian Ekonomi Dan Pembangunan, 1(2), 321–330.
Řepková, I. (2015). Banking Efficiency Determinants in the Czech Banking Sector. Procedia Economics and Finance, 23(October 2014), 191–196. https://doi.org/10.1016/s2212-5671(15)00367-6
Roy, D. (2014). Analysis of Technical Efficiency of Indian Banking Sector. International Journal of Finance & Banking Studies (2147-4486), 3(1), 150–160. https://doi.org/10.20525/ijfbs.v3i1.176
Sufian, F. (2011). Benchmarking the efficiency of the Korean banking sector: A DEA approach. Benchmarking, 18(1), 107–127. https://doi.org/10.1108/14635771111109841
Syairozi, M. I., & Handayati, R. (2017). Analisis Efisiensi Perbankan Syariah (Unit Usaha Syariah) Indonesia Periode 2013-2015: Pendekatan Dea (Data Envelopment Analysis). Economic: Journal of Economic and Islamic Law, 8(2), 93–103.
Tahliani, H. (2020). Tantangan Perbankan Syariah dalam Menghadapi Pandemi Covid-19. Madani Syari’ah, 3(2), 92–113. https://stai-binamadani.e-journal.id/Madanisyariah/article/view/205
Titko, J., Stankevičienė, J., & Lāce, N. (2014). Measuring bank efficiency: DEA application. Technological and Economic Development of Economy, 20(4), 739–757. https://doi.org/10.3846/20294913.2014.984255
Yilmaz, A., & Güneş, N. (2015). Efficiency Comparison of Participation and Conventional Banking Sectors in Turkey between 2007-2013. Procedia - Social and Behavioral Sciences, 195, 383–392. https://doi.org/10.1016/j.sbspro.2015.06.338
Zenebe Lema, T. (2017). Determinants of bank technical efficiency: Evidence from commercial banks in Ethiopia. Cogent Business and Management, 4(1). https://doi.org/10.1080/23311975.2016.1268356
Zhao, Y., Chupradit, S., Hassan, M., Soudagar, S., Shoukry, A. M., & Khader, J. (2021). The role of technical efficiency, market competition and risk in the banking performance in G20 countries. Business Process Management Journal. https://doi.org/10.1108/BPMJ-12-2020-0570
Zheng, C., & Zhang, J. (2020). Since January 2020 Elsevier has created a COVID-19 resource centre with free information in English and Mandarin on the novel coronavirus COVID- 19 . The COVID-19 resource centre is hosted on Elsevier Connect, the company ’ s public news and information . January.
www.idx.co.id
www.ojk.go.id
Adeabah, D., & Andoh, C. (2020). Cost efficiency and welfare performance of banks: evidence from an emerging economy. International Journal of Managerial Finance, 16(5), 549–574. https://doi.org/10.1108/IJMF-06-2019-0212
Alam, N. (2013). Impact of banking regulation on risk and efficiency in Islamic banking. Journal of Financial Reporting and Accounting, 11(1), 29–50. https://doi.org/10.1108/jfra-03-2013-0010
Albanjari, F. R., & Kurniawan, C. (2020). Implementasi Kebijakan Peraturan Otoritas Jasa Keuangan (POJK) No. 11/POJK. 03/2020 Dalam Menekan Non Performing Financing (NPF) Pada Perbankan Syariah. EKSYAR: Jurnal Ekonomi Syari’ah & Bisnis Islam, 7(01), 24–36.
Alhassan, A. L., & Ohene-Asare, K. (2016). Competition and bank efficiency in emerging markets: empirical evidence from Ghana. African Journal of Economic and Management Studies, 7(2), 268–288. https://doi.org/10.1108/AJEMS-01-2014-0007
Anagnostopoulos, I., Noikokyris, E., & Giannopoulos, G. (2020). A meta-crisis banking efficiency study in the MENA region. Journal of Islamic Accounting and Business Research, 11(9), 2087–2112. https://doi.org/10.1108/JIABR-12-2019-0235
Andrieș, A. M., & Ursu, S. G. (2016). Financial crisis and bank efficiency: An empirical study of European banks. Economic Research-Ekonomska Istrazivanja , 29(1), 485–497. https://doi.org/10.1080/1331677X.2016.1175725
Arianto, B. (2021). Dampak Pandemi Covid-19 terhadap Perekonomian Dunia. Jurnal Ekonomi Perjuangan, 2(2), 106–126. https://doi.org/10.36423/jumper.v2i2.665
Arrawatia, R., Misra, A., & Dawar, V. (2015). Bank competition and efficiency: Empirical evidence from Indian market. International Journal of Law and Management, 57(3), 217–231. https://doi.org/10.1108/IJLMA-03-2014-0029
Awaluddin, M., Mutmainna, A., & Wardhani, R. S. (2019). Komparasi Efisiensi Penyaluran Kredit Pada Bank Umum Syariah (BUS) antara Bank Mega Syariah dan Bank CIMB Niaga Syariah Dengan Pendekatan Data Envelopment Analysis (DEA). Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, Dan Perbankan Syariah, 3(2), 95. https://doi.org/10.24252/al-mashrafiyah.v3i2.9273
Azhari, A. R., & Wahyudi, R. (2020). Analisis Kinerja Perbankan Syariah Di Indonesia: Studi Masa Pandemi Covid-19. Ekonomi Syariah Indonesia, X(2), 67–83.
Cabrera-Suárez, I., & V. Pérez-Rodríguez, J. (2020). Assessing branch efficiency and managerial behaviour in a large Spanish commercial bank. Revista Espanola de Financiacion y Contabilidad, 49(1), 48–73. https://doi.org/10.1080/02102412.2018.1556878
Dara, S. R. (2017). Pengujian Efisiensi Perbankan Konvensional Di Indonesia Melalui Pendekatan Data Envelopment Analysis (Dea). Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 2(September), 251–260. https://doi.org/10.36226/jrmb.v2is1.58
Dell’Atti, S., Pacelli, V., & Mazzarelli, G. (2015). The efficiency of the European banking groups and its determinants. Managerial Finance, 41(7), 734–751. https://doi.org/10.1108/MF-12-2013-0335
Evandri Notalin, N. A., & Asnaini. (2021). Dampak Covid-19 Terhadap Tingkat Efisiensi Kinerja Keuangan Bank Umum Syariah Di Indonesia Menggunakan Pendekatan Data Envelopment Analysis (Dea). Jurnal Ilmiah Akuntansi, 4(1), 169–178.
Eyceyurt Batir, T., Volkman, D. A., & Gungor, B. (2017). Determinants of bank efficiency in Turkey: Participation banks versus conventional banks. Borsa Istanbul Review, 17(2), 86–96. https://doi.org/10.1016/j.bir.2017.02.003
Hanoatubun, S. (2020). Dampak Covid–19 terhadap Prekonomian Indonesia. EduPsyCouns: Journal of Education, Psychology and Counseling, 2(1), 146–153.
Henriques, I. C., Sobreiro, V. A., Kimura, H., & Mariano, E. B. (2018). Efficiency in the Brazilian banking system using data envelopment analysis. Future Business Journal, 4(2), 157–178. https://doi.org/10.1016/j.fbj.2018.05.001
Himmawan, M. F., & Firdausi, N. A. (2021). Projection of Indonesian Islamic commercial banks efficiency and stability in the Covid-19 period using DEA and panel ARDL. Jurnal Ekonomi & Keuangan Islam, 7(1), 17–30. https://doi.org/10.20885/jeki.vol7.iss1.art2
Ikra, S. S., Rahman, M. A., Wanke, P., & Azad, M. A. K. (2021). Islamic banking efficiency literature (2000–2020): a bibliometric analysis and research front mapping. International Journal of Islamic and Middle Eastern Finance and Management, ahead-of-p(ahead-of-print). https://doi.org/10.1108/imefm-05-2020-0226
Kamarudin, F., Sufian, F., Loong, F. W., & Anwar, N. A. M. (2017). Assessing the domestic and foreign Islamic banks efficiency: Insights from selected Southeast Asian countries. Future Business Journal, 3(1), 33–46. https://doi.org/10.1016/j.fbj.2017.01.005
Kamarudin, F., Sufian, F., & Nassir, A. M. (2016). Does country governance foster revenue efficiency of Islamic and conventional banks in GCC countries? EuroMed Journal of Business.
Li, R., Li, L., & Zou, P. (2021). Credit risk shocks and banking efficiency: a study based on a bootstrap-DEA model with nonperforming loans as bad output. Journal of Economic Studies, 48(1), 1–19. https://doi.org/10.1108/JES-08-2019-0395
Miftahurrohman. (2017). Analisis Faktor-Faktor yang Mempengaruhi Tingkat Efisiensi Perbankan Syariah dengan Pendekatan Data Envelopment Analysis (Studi pada Bank Syariah Negara-negara ASEAN). Jurnal Lentera Akuntansi, 71–91.
Mulazid, M. S. P. A. S. (2017). Analisis Efisiensi Bank Umum Syariah (BUS) di Indonesia dengan Menggunakan Metode Data Envelopment Analysis (DEA) Periode 2013-2015. Al-Mabsut: Jurnal Studi Islam Dan Sosial, 11(1), 111–128.
Neves, M. E. D., Gouveia, M. D. C., & Proença, C. A. N. (2020). European Bank’s Performance and Efficiency. Journal of Risk and Financial Management, 13(4), 67. https://doi.org/10.3390/jrfm13040067
Ngo, T., & Le, T. (2019). Capital market development and bank efficiency: a cross-country analysis. International Journal of Managerial Finance, 15(4), 478–491. https://doi.org/10.1108/IJMF-02-2018-0048
Ningsih, M. R., & Mahfudz, M. S. (2020). Dampak Pandemi Covid-19 Terhadap Manajemen Industri Perbankan Syariah: Analisis Komparatif. Point, 2(1), 1–10. https://doi.org/10.46918/point.v2i1.576
Othman, F. M., Mohd-Zamil, N. A., Rasid, S. Z. A., Vakilbashi, A., & Mokhber, M. (2016). Data envelopment analysis: A tool of measuring efficiency in banking sector. International Journal of Economics and Financial Issues, 6(3), 911–916.
Puspitasari, A., Purnomo, D., & Triyono, T. (2018). Penggunaan Data Envelopment Analysis (DEA) dalam Pengukuran Efisiensi Bank Umum Syari’ah di Indonesia. BISNIS : Jurnal Bisnis Dan Manajemen Islam, 5(2), 293. https://doi.org/10.21043/bisnis.v5i2.3015
Puteh, A., Rasyidin, M., & Mawaddah, N. (2018). Islamic banks in indonesia: Analysis of efficiency. Emerald Reach Proceedings Series, 1, 331–336. https://doi.org/10.1108/978-1-78756-793-1-00062
Rahmi, H., & Putri, D. Z. (2019). Analisis Efisiensi Perbankan Syariah Selama Krisis Global Di Indonesia. Jurnal Kajian Ekonomi Dan Pembangunan, 1(2), 321–330.
Řepková, I. (2015). Banking Efficiency Determinants in the Czech Banking Sector. Procedia Economics and Finance, 23(October 2014), 191–196. https://doi.org/10.1016/s2212-5671(15)00367-6
Roy, D. (2014). Analysis of Technical Efficiency of Indian Banking Sector. International Journal of Finance & Banking Studies (2147-4486), 3(1), 150–160. https://doi.org/10.20525/ijfbs.v3i1.176
Sufian, F. (2011). Benchmarking the efficiency of the Korean banking sector: A DEA approach. Benchmarking, 18(1), 107–127. https://doi.org/10.1108/14635771111109841
Syairozi, M. I., & Handayati, R. (2017). Analisis Efisiensi Perbankan Syariah (Unit Usaha Syariah) Indonesia Periode 2013-2015: Pendekatan Dea (Data Envelopment Analysis). Economic: Journal of Economic and Islamic Law, 8(2), 93–103.
Tahliani, H. (2020). Tantangan Perbankan Syariah dalam Menghadapi Pandemi Covid-19. Madani Syari’ah, 3(2), 92–113. https://stai-binamadani.e-journal.id/Madanisyariah/article/view/205
Titko, J., Stankevičienė, J., & Lāce, N. (2014). Measuring bank efficiency: DEA application. Technological and Economic Development of Economy, 20(4), 739–757. https://doi.org/10.3846/20294913.2014.984255
Yilmaz, A., & Güneş, N. (2015). Efficiency Comparison of Participation and Conventional Banking Sectors in Turkey between 2007-2013. Procedia - Social and Behavioral Sciences, 195, 383–392. https://doi.org/10.1016/j.sbspro.2015.06.338
Zenebe Lema, T. (2017). Determinants of bank technical efficiency: Evidence from commercial banks in Ethiopia. Cogent Business and Management, 4(1). https://doi.org/10.1080/23311975.2016.1268356
Zhao, Y., Chupradit, S., Hassan, M., Soudagar, S., Shoukry, A. M., & Khader, J. (2021). The role of technical efficiency, market competition and risk in the banking performance in G20 countries. Business Process Management Journal. https://doi.org/10.1108/BPMJ-12-2020-0570
Zheng, C., & Zhang, J. (2020). Since January 2020 Elsevier has created a COVID-19 resource centre with free information in English and Mandarin on the novel coronavirus COVID- 19 . The COVID-19 resource centre is hosted on Elsevier Connect, the company ’ s public news and information . January.
www.idx.co.id
www.ojk.go.id
Published
2021-09-01
How to Cite
Erlinda Sholihah. (2021). EFISIENSI KINERJA KEUANGAN SEKTOR PERBANKAN INDONESIA DI MASA PANDEMI COVID-19. JRMSI - Jurnal Riset Manajemen Sains Indonesia, 12(2), 287-304. https://doi.org/10.21009/JRMSI.012.2.06
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Copyright (c) 2021 Erlinda Sholihah
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