ANALISA PERBANDINGAN KINERJA PENYALURAN KREDIT PERBANKAN PADA MASA PANDEMI COVID-19 DAN SEBELUM MASA PANDEMI COVID-19
DOI:
https://doi.org/10.32897/jsikap.v7i1.1468Keywords:
Pandemi Covid-19, Kredit, Kredit Bermasalah, Return on AssetAbstract
Tujuan dari penelitian ini adalah untuk menganalisa dampak penyaluran kredit dan kredit bermasalah terhadap kinerja perbankan pada periode sebelum pandemi Covid-19 dan pada periode pandemi Covid-19. Oleh karenanya, variabel dependen pada penelitian ini adalah return on asset (ROA), sedangkan variabel independen adalah pertumbuhan kredit dan pertumbuhan kredit bermasalah. Metode yang digunakan adalah regresi berganda dengan menggunakan data sekunder. Adapun hasil dari penelitian ini adalah pada masa sebelum pandemi Covid-19 pertumbuhan kredit dan pertumbuhan kredit bermasalah berpengaruh positif dan signifikan pada ROA. Namun demikian pada masa pandemi Covid-19 pertumbuhan kredit tidak berpengaruh signfikan terhadap ROA. Selanjutnya pertumbuhan kredit bermasalah berpengaruh positif dan signifikan terhadap ROA pada masa pandemi Covid-19. Dengan demikian pengaruh kredit dan kualitas kredit pada masa pandemi Covid-19 mengalami penurunan terhadap ROA, apabila dibandingan dengan pengaruh kredit dan kualitas kredit pada masa sebelum pandemi Covid-19. Implikasi penelitian ini adalah memberikan informasi bahwa pada masa pandemi Covid-19 bank tidak dapat lagi mengandalkan penyaluran kredit sebagai pendapatan utama dalam meningkatkan laba bank tersebut.
References
Adelowokan, O. A., Maku, O. E., Babasanya, A. O., & Adesoye, A. B. (2019). Unemployment, poverty and economic growth in Nigeria. Journal of Economics and Management, 35(1), 5–17. https://doi.org/10.22367/jem.2019.35.01
Afrianti, R., Marwa, T., Tarmizi, N., & Yuliana, S. (2018). Growth, Unemployment and Its Implication on Poverty: Empirical Study in Districts/Cities of South Sumatera Province. Eurasian Journal of Economics and Finance, 6(4), 27–37. https://doi.org/10.15604/ejef.2018.06.04.003
Afriyadi, A. D. (2020). Tembus Rekor! 46 Perusahaan Raksasa Bangkrut Gara-gara Corona. Finance.Detik.Com. https://finance.detik.com/berita-ekonomi-bisnis/d-5143179/tembus-rekor-46-perusahaan-raksasa-bangkrut-gara-gara-corona
Aldin, I. U., & Yuliawati. (2019). OJK Sebut Utang Duniatex Rp 22 T Sumbang Kenaikan Kredit Seret - Berita Katadata.co.id. Katadata.Co.Id. https://katadata.co.id/berita/2019/11/29/ojk-sebut-utang-duniatex-rp-22-t-sumbang-kenaikan-kredit-seret
Ayu, D., Ambarini, W., & Budiwitjaksono, G. S. (2021). Analisis Kredit Macet dalam Menentukan Kebijakan Restrukturisasi Pada Bank BRI Jombang. Bilancia: Jurnal Ilmiah Akuntansi, 5(2), 153–162.
Badawi, A., Nugroho, L., & Hidayah, N. (2021). Islamic bank performance : Does low-cost fund and labor cost affect it ? ( Empirical cases in Bank Syariah Mandiri-Indonesia ). Business, Economics and Management Research Journal, 4(2), 81–92.
Barua, B., & Barua, S. (2021). COVID-19 implications for banks: evidence from an emerging economy. SN Business & Economics, 1(1), 1–28. https://doi.org/10.1007/s43546-020-00013-w
Chou, T.-K., & Buchdadi, A. D. (2016). Bank Performance and Its Underlying Factors: A Study of Rural Banks in Indonesia. Accounting and Finance Research, 5(3), 55–63. https://doi.org/10.5430/afr.v5n3p55
Cumming, C. (2014). How Community Banks Can Win More Trust Business. American Banker; New York, N.Y., 3–5.
Danarwati, Y. S. (2010). Perbankan Dalam Mengatasi Krisis Ekonomi Di Indonesia. Jurnal Mimbar Bumi Bengawan, 3(5), 1–15.
De Gregorio, J., & Guidotti, P. E. (1995). Financial Development and Economic Growth. In World Development (Vol. 23, Issue 3).
Farhadvand, S. M., & Jalilian, O. (2017). International Journal of Economics and Financial Issues Investigating Risk Effect and Profit Management on Bank Credit Risk. International Journal of Economics and Financial Issues, 7(3), 548–554. http:www.econjournals.com
Fauzia, M. (2018). Penutupan 16 Bank, Boediono Ungkap Kesalahan IMF Tangani Krisis 1998 - Halaman all - Tribun Kaltim. Kaltim Tribunnes.Com. https://kaltim.tribunnews.com/2018/11/29/16-bank-ditutup-boediono-ungkap-salah-imf-tangani-krisis-indonesia-1998?page=all
Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23. (8th ed.). Badan Penerbit Universitas Diponegoro.
Hasan, I., Liu, L., & Zhang, G. (2016). The Determinants of Global Bank Credit-Default-Swap Spreads. Journal of Financial Services Research, 50(3), 275–309. https://doi.org/10.1007/s10693-015-0232-z
Kiranti, D. E., & Nugroho, L. (2022). Dampak Pandemi Covid-19 Terhadap Pengangguran serta Jabatan Kerja Kritis. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(3), 335–341. https://doi.org/10.47065/ekuitas.v3i3.1145
Labetubun, M. A. H., Maulida, A. Z., Triwardhani, D., Husain, H., Bagenda, C., Nugroho, L., Hargyatni, T., Santi, S., Mubarrok, U. S., Purnomo, A., Tomahuw, R., Komarudin, P., Murdiyanto, E., & Sudirman, A. (2021). Lembaga Keuangan Bank & Non Bank (Sebuah Tinjauan Teori dan Praktis). In N. S. Wahyuni (Ed.), Widina Bhakti Persada Bandung. Widina Bhakti Persada Bandung.
Lestari, D., & Rachman, A. (2020). Sebanyak 30 Juta UMKM Bangkrut Akibat Pandemi COVID-19. Viva.Co.Id. https://www.viva.co.id/berita/bisnis/1300248-sebanyak-30-juta-umkm-bangkrut-akibat-pandemi-covid-19
Maharsi, S. (2006). Analisa Faktor-Faktor Yang Mempengaruhi Kepercayaan Dan Pengaruh Kepercayaan Terhadap Loyalitas Pengguna Internet Banking Di Surabaya. Jurnal Akuntansi Dan Keuangan, 8(1), 35–51. https://doi.org/10.9744/jak.8.1.pp.35-51
Matoenji, E. Y., Nugroho, L., & Soeharjoto. (2021). Determinasi Pertumbuhan Laba Bank Syariah Berdasarkan Aspek Pembiayaan UMKM, Jumlah Outlet dan Kualitas Pembiayaan. Sistem Informasi, Keuangan, Auditing Dan Perpajakan (SIKAP), 6(1), 125–140.
Maulana, A., Rosmayati, S., & Esye, E. (2020). Pengaruh Kualitas Kredit dan Kecukupan Modal terhadap Profitabilitas PT. Bank Jabar Banten periode Tahun 2014-2018. Jurnal Ilmu Akuntansi Dan Bisnis Syariah (AKSY), 2(2), 1–14.
McLeod, R. H. (2004). Dealing with bank system failure: Indonesia, 1997-2003. Bulletin of Indonesian Economic Studies, 40(1), 95–116. https://doi.org/10.1080/0007491042000205222
Muniarty, P., Surya Abbas, D., Fatira, M. A., Sugiri, D., Nurfadilah, D., Moridu, I., Nugroho, L., Irwansyah, R., Gede Satriawan, D., Maulida, S., Syam Budi Bakroh, D., Sudarmanto, E., Kembauw, E., Hafizh, M., & Rismawati, N. (2020). Manajemen Perbankan. www.penerbitwidina.com
Napitupulu, D., Nugroho, L., Fauzi, A., Permana, S. D. H., Lutfiyana, N., Setyawati, I., Bahri, A. S., Samosir, R. S., Ananto, P. D., Tallo, A. J., & Nisa, B. (2020). Mudah Membuat Skripsi/Tesis (Pertama). CV. Penerbit Qiara Media.
Nisaputra, R. (2021). Inilah Skenario Loan at Risk (LAR) yang Akan Jatuh Jadi NPL | Infobanknews. Infobanknews.Com. https://infobanknews.com/opini/inilah-skenario-loan-at-risk-lar-yang-akan-jatuh-jadi-npl/
Nugroho, L., & Malik, A. (2020). Determinasi Kualitas Kredit Kepemilikan Rumah (KPR) Berdasarkan Perspektif Sumber Angsuran dan Rasio Fraud Account Officer. Moneter, 7(1), 71–79.
Nugroho, L., Utami, W., Harnovinsah, & Doktorlina, C. M. (2020). Covid-19 and The Potency of Disruption on The Islamic Banking Performance (Indonesia Cases). International Journal of Economic and Business Applied, 1(1), 11–25.
Oka, W. L., Purnamawati, I. G. A., & Sinarwati, N. K. (2015). Pengaruh Dana Pihak Ketiga, Penilaian 5C Kredit, dan Kualitas Kredit Terhadap Keputusan Pemberian Kredit Di PT. Bank Pembangunan Daerah Bali Cabang Singaraja. E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan, 3(1), 1–12.
Oktris, L., Tarmidi, D., Nugroho, L., Anasta, L., & Fadjareni, A. (2022). Tips & Trik Cara Praktis Menyusun Skripsi dan Tesis (Pertama). Pustaka Pranala.
Oluitan, R. O. (2012). Bank Credit and Economic Growth: Evidence from Nigeria. International Business and Management, 5(2), 102. https://doi.org/10.3968/j.ibm.1923842820120502.1040
Ovi, N. Z., Perera, S., & Colombage, S. (2014). Market power, credit risk, revenue diversification and bank stability in selected ASEAN countries. South East Asia Research, 22(3), 399–416. https://doi.org/10.5367/sear.2014.0221
Pratiwi, S., & Hindasah, L. (2014). Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio, Return on Asset, Net Interest Margin dan Non Performing Loan Terhadap Penyaluran Kredit Bank Umum di Indonesia. Jurnal Manajemen Bisnis Universitas Muhammadiyah Yogyakarta, 5(2), 192–208.
Putri, G. S. (2020). Kilas Balik Setahun Covid-19 di Indonesia, Pengumuman hingga Vaksinasi Halaman all - Kompas.com. Kompas.Com. https://www.kompas.com/sains/read/2021/03/02/083200123/kilas-balik-setahun-covid-19-di-indonesia-pengumuman-hingga-vaksinasi?page=all
Rahmah, G., & Hidayat, A. A. N. (2020). Mengintip Strategi Bisnis Perbankan Agar Tetap Tumbuh - Bisnis Tempo.co. Tempo.Co. https://bisnis.tempo.co/read/1357958/mengintip-strategi-bisnis-perbankan-agar-tetap-tumbuh
Ratten, V. (2020). Coronavirus (covid-19) and entrepreneurship: changing life and work landscape. Journal of Small Business and Entrepreneurship, 32(5), 1–14. https://doi.org/10.1080/08276331.2020.1790167
Safitri, Y., Nugroho, L., Permana, S. D. H., Zonyfar, C., Purnia, D. S., Napitulu, D., Septiani, R., Sari, D. P., Utama, A. A. G. S., Kennedy, P. S. J., Kuncara, T., Fikri, Z., Siregar, E., Maulana, A. E., Kristina Lika, A. P., & Tallo, A. J. (2020). Gotong Royong Menghadapi Pandemi Covid-19 “Ide dan Solusi.” In T. Q. Media (Ed.), CV Penerbit Qiara Media (First). Penerbit Qiara Media.
Schillig, M. (2021). Banking and Finance after COVID-19. King’s Law Journal, 32(1), 49–59. https://doi.org/10.1080/09615768.2021.1886659
Setyowati, D. (2019). Karyawan BNI Pembobol Dana Nasabah Diduga Sindikat Kejahatan Investasi - Berita Katadata.co.id. Katadata.Co.Id. https://katadata.co.id/berita/2019/10/20/karyawan-bni-pembobol-dana-nasabah-diduga-sindikat-kejahatan-investasi
Sidik, S. (2021). Kabar Baik! Bos OJK: Restrukturisasi Kredit Drop Jadi Rp775 T. CNBC Indonesia. https://www.cnbcindonesia.com/market/20210614130826-17-252921/kabar-baik-bos-ojk-restrukturisasi-kredit-drop-jadi-rp775-t
Sparta, S. (2020). Dampak Good Corporate Governance Terhadap Kinerja Perbankan: Market Risk sebagai Intervening. Equity, 23(2), 167–188. https://doi.org/10.34209/equ.v23i2.2073
Spatt, C. S. (2020). A tale of two crises: The 2008 mortgage meltdown and the 2020 COVID-19 crisis. Review of Asset Pricing Studies, 10(4), 759–790. https://doi.org/10.1093/rapstu/raaa019
Suhartono, S. (2013). Macroeconomic and Bank-Specific Determinants of Loan Loss Provisioning in Indonesia. Journal of Economics, Business, and Accountancy | Ventura, 15(3), 359. https://doi.org/10.14414/jebav.v15i3.107
Suprapty, R., Witjaksono, A., Nugroho, L., Badawi, A., Susanti, M., Mardanugraha, E., & Ary, W. W. (2021). Perbankan: Hasil pemikiran dari Para Dosen Berbagai Perguruan Tinggi di Indonesia (Sumitro, B. A. Pramuka, & N. Lukviarman (eds.); Second, Issue April). Sihsawit Labuhan Batu.
Susanti, L. A., & Saputro, I. (2019). Saldo Nasabah Bank Mandiri Berubah Drastis, Ini Tanggapan Bank Mandiri - Tribun Palu. TribunPalu.Com. https://palu.tribunnews.com/2019/07/20/saldo-nasabah-bank-mandiri-berubah-drastis-ini-tanggapan-bank-mandiri
Utami, W., Nugroho, L., Mappanyuki, R., & Yelvionita, V. (2020). Early Warning Fraud Determinants In Banking Industries. Asian Economic and Financial Review, 10(6), 604–627. https://doi.org/10.18488/journal.aefr.2020.106.604.627
Velarosdela, R. N., & Carina, J. (2020). Rekening BCA Dibobol Melalui Virtual Account, Kerugiannya Capai Rp 63,9 Juta. Kompas.Com. https://megapolitan.kompas.com/read/2020/03/06/19024541/rekening-bca-dibobol-melalui-virtual-account-kerugiannya-capai-rp-639
Wahyudi, C. A., & Arbay, E. A. (2021). The Impact of OJK Regulation No. 48/POJK.03/2020 the Quality of Credit and Risk Management of Banking Credit. Journal of Economics and Business, 4(1), 204–213. https://doi.org/10.31014/aior.1992.04.01.332
Wicaksono, A. (2021). Pengangguran di Indonesia 8,75 Juta Orang Per Februari 2021. CNN Indonesia.Com. https://www.cnnindonesia.com/ekonomi/20210505130811-92-638841/pengangguran-di-indonesia-875-juta-orang-per-februari-2021
Widajatun, V. W., & Ichsani, S. (2019). The Impact of Credit, Liquidity, Operational and Market Risks on Return on Asset. Global Business and Management Research, 11(1), 335–340.
Witjaksono, A. (2018). Perbandingan Perlakuan Akuntansi Kredit Menurut PSAK 55, PSAK 71, dan Basel pada Bank Umum. Jurnal Online Insan Akuntan, 3(Desember), 111–120. https://doi.org/10.5281/zenodo.3368478
Zetlin-Jones, A., & Shourideh, A. (2017). External financing and the role of financial frictions over the business cycle: Measurement and theory. Journal of Monetary Economics, 92, 1–15. https://doi.org/10.1016/j.jmoneco.2017.08.001
Downloads
Additional Files
Published
Issue
Section
License
Authors who publish their articles in Jurnal Sistem Informasi, Keuangan, Auditing & Perpajakan (SIKAP) agree to the following terms:
(1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
(2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
(3) The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
