Comparison Analysis of Sustainable Banking Performance of Sharia Bank and Conventional Bank as Members of First Movers on Sustainable Banking in Indonesia Period 2017-2020
Downloads
ABSTRACT
This study aimed to analyze the comparison of the sustainable banking performance of Islamic banks with conventional banks as members of the first movers on sustainable banking in Indonesia for the 2017-2020 period. In this study, a quantitative approach was used using content analysis techniques and the Mann-Whitney U test. The research was conducted to determine the relationship between the dependent variable Sustainable Banking Performance (SBPF) and the independent variables consisting of SBPF Indicators (Indicators of Sustainable Banking Performance). The data used was secondary data in the form of sustainability reports and bank annual reports obtained from the bank's official website. The population in this study was the banking industry in Indonesia and the sample used was 8 member banks of First Movers on Sustainable Banking, namely Bank Muamalat, BRI Syariah, Mandiri, BRI, BNI, BCA, BJB and Bank AGI in 2017-2020. The results obtained are that 8 member banks of First Movers on Sustainable have been able to implement the practice of SBPF very well, BRI and BNI are at substantial adoption plus 5 other banks are at satisfactory adoption and AGI is at the adoption level. Furthermore, there is no significant difference from the SBPF based on Conventional Banks and Islamic Banks.
Keywords: Sustainable Development, First Movers on Sustainable Banking, Sustainable banking, Sustainable Banking Performance (SBPF)
ABSTRAK
Penelitian ini bertujuan untuk menganalisis perba`ndingan sustainable banking performance bank syariah dengan bank konvensional sebagai angggota first movers on sustainable banking di Indonesia periode 2017-2020. Pada penelitian ini menggunakan pendekatan kuantitatif dengan teknik Content Analysis dan uji Mann-Whitney U Test. Penelitian dilakukan untuk mengetahui hubungan antara variabel dependen Sustainable Banking Performance (SBPF) dan variabel independen yang terdiri yaitu Indikator SBPF (Indicators Sustainable Banking Performance). Data yang digunakan merupakan data sekunder berupa laporan keberlanjutan dan laporan tahunan bank yang didapat dari situs web resmi bank. Populasinya adalah industri perbankan di Indonesia dan sampel yang digunakan adalah 8 bank anggota First Movers on Sustainable Banking yaitu Bank Muamalat, BRI Syariah, Mandiri, BRI, BNI, BCA, BJB dan Bank AGI pada tahun 2017-2020. Hasilnya 8 bank anggota First Movers on Sustainable sudah mampu menerapkan praktek SBPF dengan sangat baik, BRI dan BNI yang berada pada adopsi substansial ditambah 5 Bank lainya berada pada adopsi memuaskan dan AGI pada tingkat mulai mengadopsi. Selanjutnya tidak ada perbedaan yang signifikan dari SBPF berdasarkan Bank Konvensional dan Bank Syariah.
Kata Kunci: Pembanguna Berkelanjutan, First Movers on Sustainable Banking, Sustainable banking, Sustainable Banking Performance(SBPF)
REFERENCES
Bank Indonesia. (2019). Bank Indonesia resmi diterima sebagai anggota Network for Greening the Financial System (NGFS). Retrieved from Info-terbaru: 1. https://www.bi.go.id/id/ruang-media/info-terbaru/Pages/Bank-Indonesia-Resmi-Diterima-Sebagai-Anggota-NGFS.aspx
Bukhari, S. A. A., Hashim, F., Amran, A. B., dan Hyder, K. (2019). Green Banking and Islam: Two sides of the same coin. Journal of Islamic Marketing, 11(4), 977-1000. doi:10.1108/JIMA-09-2018-0154
Cintyawati, C., Rani, A. M., & Dewi, A. N. (2022). E-service quality at the first movers on sustainable banking in Indonesia. Proceedings of the 4th Social and Humanities Research Symposium (SoRes 2021) (pp. 394-397). doi:10.2991/assehr.k.220407.080
Dusuki, A. W. (2008). Understanding the objectives of islamic banking: A survey of stakeholders' perspectives. International Journal of Islamic and Middle Eastern Finance and Management, 1(2), 132-148. doi:10.1108/17538390810880982.
Jan, A., Marimuthu, M., Ibn Moh. M. P., Isa. M. (2019). The nexus of sustainability practices and financial performance: From the perspective of Islamic banking. Journal of Cleaner Production, 228, 703-717. doi:10.1016/j.jclepro.2019.04.208
Jan, A., Marimuthu, M., Hassan, R., & Mehreen. (2019). Sustainable business practices and firm's financial performance in Islamic banking: Under the moderating role of Islamic corporate governance. Sustainability, 11(23). doi:10.3390/su11236606
Julia, T., dan Kassim, S. (2020). Exploring green banking performance of Islamic banks vs conventional banks in Bangladesh based on Maqasid Shariah framework. Journal of Islamic Marketing, 11(3), 729-744. doi:10.1108/JIMA-10-2017-0105
Kumar, K., dan Prakash, A. (2019). Developing a framework for assessing sustainable banking performance of the Indian banking sector. Social Responsibility Journal, 15(5), 2-22. doi:10.1108/SRJ-07-2018-0162
Lee, H., Lee, K., dan Zhang, X. (2018). Time-Varying Comovement of Chinese Stock and Government Bond Markets: Flight to Safe Haven. Emerging Markets Finance and Trade, 55(13), 3058–3068. doi:10.1080/1540496X.2018.1543583
Otoritas Jasa Keuangan. (2017). Penerapan keuangan berkelanjutan bagi lembaga jasa keuangan, emiten dan perusahaan publik. Retrieved from https://ojk.go.id/id/regulasi/Pages/Penerapan-Keuangan-Berkelanjutan-bagi-Lembaga-Jasa-Keuangan,-Emiten,-dan-Perusahaan-Publik.aspx
Otoritas Jasa Keuangan. (2018). Pedoman teknis bagi bank terkait implementasi peraturan Otoritas Jasa Keuangan No 51/Pojk.03/2017 tentang penerapan keuangan berkelanjutan bagi lembaga jasa keuangan, emiten, dan perusahaan publik. Retrieved from https://www.ojk.go.id/id/kanal/perbankan/berita-dan-kegiatan/publikasi/Documents/Pages/Pedoman-Teknis-Penerapan-Keuangan-Berkelanjutan-bagi-Sektor-Perbankan/Pedoman%20Teknis%20Bagi%20Bank%20terkait%20Implementais%20POJK%20Nomor%2051%202017.pdf
PT Bank Artha Graha Internasional. (2017). Laporan keberlanjutan tahun 2017 sampai 2020. Retrieved from https://www.arthagraha.com/en/laporan-keberlanjutan
PT Bank Bank Rakyat Indonesia Syariah Tbk. (2017). Laporan keberlanjutan tahun 2017 sampai 2020. Retrieved from https://ir.bankbsi.co.id/sustainability_reports.html
PT Bank Central Asia Tbk. (2017). Laporan keberlanjutan tahun 2017 sampai 2020. Retrieved from https://www.bca.co.id/id/tentang-bca/Hubungan-Investor/laporan-presentasi/Laporan-Keberlanjutan
PT Bank Mandiri Persero Tbk. (2017). Laporan keberlanjutan tahun 2017 sampai 2020. Retrieved from https://bankmandiri.co.id/esg-report
PT Bank Negara Indonesia Persero Tbk. (2017). Laporan keberlanjutan tahun 2017 sampai 2020. Retrieved from https://www.bni.co.id/id-id/perseroan/hubungan-investor/laporan-presentasi
PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk. (2017). Laporan keberlanjutan tahun 2017 sampai 2020. Retrieved from https://bankbjb.co.id/page/laporan-berkelanjutan
PT Bank Rakyat Indonesia Tbk. (2017). Laporan keberlanjutan tahun 2017 sampai 2020. Retrieved from https://www.ir-bri.com/sustainability_reports.html
Ruhiyat, E., & Murwaningsari, E. (2019). Development of sustainable banking in Indonesia. International Journal of Business, Economics and Law, 20(5), 177-185.
World Wide Fund for Nature. Finansial. Retrieved from https://www.wwf.id/program/finansial
Wintoro, D. (2012). Eksploratori tujuan manajemen keuangan bisnis hijau. Jurnal Keuangan dan Perbankan, 16(1), 2-36. doi:10.26905/jkdp.v16i1.1043
Zhang, X., Wang, Z., Zhong, X., Yang, S., & Siddik, A. (2022). Do green banking activities improve the banks' environmental performance? The mediating effect of green financing. Sustainability, 14(5). doi:10.3390/su14020989.
Zheng, G., Siddik, A., Masukujjaman, M., & Fatema, N. (2021). Factors affecting the sustainability performance of financial institutions in Bangladesh: The role of green finance. Sustainability, 13(18). https://doi.org/10.3390/su131810165.
Zhixia, C., Hossen, M. M., Muzafary, S. M., & Begum, M. (2018). Green banking for environmental sustainability-present status and future agenda: Experience from Bangladesh. Asian Economic and Financial Review, 8(5), 571-585. doi:10.18488/JOURNAL.AEFR.2018.85.571.585.
Copyright (c) 2023 Dhea Rizqi Karisma, Lina Nugraha Rani
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors who publish with Jurnal Ekonomi Syariah Teori and Terapan agree to the following terms:
- The journal allows the author(s) to hold the copyright of the article without restrictions.
- The journal allows the author(s) to retain publishing rights without restrictions.
- The legal formal aspect of journal publication accessibility refers to Creative Common Attribution-NonCommercial-ShareAlike (CC BY NC SA).
- Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
-
- Jurnal Ekonomi Syariah Teori and Terapan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
