Perbandingan Kinerja Keuangan antara Bank Umum Konvensional dan Bank Umum Syariah di Indonesia Comparison of Financial Performance between Conventional Commercial Banks

The purpose of this research is to compare the financial performance between Commercial Conventional Bank and Commercial Sharia Bank in Indonesia on 2010-2015 periods using the financial ratios. The ratios that used in this research is LDR/FDR, CAR, ROA, BOPO, and NPL/NPF. Sample of this reasarch’s collected by using purposive sampling technique, the sample was chosen when it fulfilled the criteria that has been determined before.Financial ratios data in this research from Published Financial Statement of Commercial Conventional Bank and Commercial Sharia Bank from 2010 to 2015 that published by each bank’s group. There were 144 samples obtained to be studied from Commercial Conventional Bank and 144 samples Indonesia.Method that used to analyze the data was independent t-test. The result of this research shown that there are significance difference between liquidity aspect, profitability aspect, solvability aspect, and asset’s quality aspect of Commercial Conventional Bank and Commercial Sharia Bank. Generally, the Financial Performance of Commercial Conventional Bank better than Commercial Sharia Bank. from Commercial Sharia Bank to be studied Perkembangan perekonomian suatu Negara tidak luput dari peran sektor perbankan. Peran sektor perbankan dalam perkembangan perekonomian suatu Negara adalah sebagai perantara keuangan bagi sektor-sektor lain. Kasmir (2012:12) menyatakan perbankan atau bank adalah lembaga keuangan yang kegiatan utamanya adalah menghimpun dana dari masyarakat dan menyalurkan kembali dana tersebut ke masyarakat serta memberikan jasa bank lainnya. Definisi lain mengenai mengenai bank juga dinyatakan oleh Abdurahman dalam Abdullah dan Tantri (2012:2), yaitu bank adalah suatu jenis lembaga keuangan yang melaksanakan berbagai macam jasa, seperti memberikan pinjaman, mengedarkan mata uang, pengawasan terhadap mata uang, bertindak sebagai tempat penyimpanan benda-benda berharga, membiayai usaha-usaha perusahaan dan lain-lain.