PERBANDINGAN KINERJA KEUANGAN PADA BANK CENTRAL ASIA (BCA) SYARIAH DAN BANK CENTRAL ASIA (BCA) DI INDONESIA

This study aims to compare the financial performance between Bank Central Asia (BCA) Syariah and Bank Central Asia (BCA) in Indonesia based on three main aspects: profitability, liquidity, and solvency. The research method used is quantitative with a comparative approach, utilizing financial report data from both banks for the 2020–2024 period. The financial ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) for profitability; Current Ratio (CR) and Cash Ratio (CAR) for liquidity; as well as Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) for solvency. The discriminant analysis results indicate significant differences in financial performance between BCA Syariah and BCA in the ratios of ROA, ROE, NPM, CR, DAR, and DER. The Wilks' Lambda values for ROA were 0.042 (sig. 0.000), ROE 0.073 (sig. 0.000), NPM 0.384 (sig. 0.007), CR 0.594 (sig. 0.048), DAR 0.598 (sig. 0.049), and DER 0.572 (sig. 0.040), indicating that these six ratios effectively differentiate the performance of the two banks. Meanwhile, the liquidity ratio (CAR) did not show a significant difference. Based on the discriminant scores—calculated from the discriminant function used in discriminant analysis to classify objects or observations into specific groups based on independent variable val-ues—BCA Syariah exhibited better financial performance than BCA, with a positive score above the cutoff value (0), while BCA had a negative score. This research contributes to academic literature and banking practitioners, particularly in understanding the differences between Islamic and conventional bank performance. The findings can serve as a consideration for investors, regulators, and bank management in decision-making.