ANALISIS KOMPARATIF KINERJA KEUANGAN BANK PEMBIAYAAN RAKYAT SYARIAH DAN BANK PERKREDITAN RAKYAT DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA DALAM MENGHADAPI PERLAMBATAN EKONOMI

This research aims to investigate differences in the performance of Bank
Pembiayaan Rakyat Syariah (BPRS) and Bank Perkreditan Rakyat (BPR) by
analyzing financial ratios. Five categories of financial performance are;
profitability, efficiency, risk, asset quality and liquidity are used to test
differences in bank financial performance. This study comprehensively
analyzed twelve (12) Bank Pembiayaan Rakyat Syariah (BPRS) and fifty-four
(54) Bank Perkreditan Rakyat (BPR) for the period 2014 – 2018 in Yoyakarta
Special Region Province. The analytical techniques used in this study are
independent sample t-test and Time Series Analysis. The results showed that
there was no significant difference between profitability, liquidity, Nonperforming Loans to Total Loans (NPL), and Equity to Deposits (ETD) of
Bank Pembiayaan Rakyat Syariah (BPRS) and Bank Perkreditan Rakyat
(BPR.) Operating Expense to Assets (OER), Loan Ratio (LR), and Loans to
Deposits (LTD) of Bank Pembiayaan Rakyat Syariah (BPRS) are better than
Bank Perkreditan Rakyat (BPR). Asset Trunover (ATO), Net Interest Margin
(NIM), Allowence for Loan Losses to Total Loan (LL), Total Liabilites to
Equity (TLE) Bank Perkreditan Rakyat (BPR) are better than Bank
Pembiayaan Rakyat Syariah (BPRS).