Dinamika Rasio BOPO dan Implikasinya terhadap Kinerja Keuangan BCA Syariah Selama Periode 2020–2024
Keywords:
financial performance, Islamic financial performance, bank efficiency, BOPO Ratio, bank profitability, digital banking transformation
Abstract
This study examines the operational efficiency of Bank BCA Syariah by analyzing the Operational Expenses to Operating Income ratio (BOPO) and its implications for profitability over the period 2020–2024. Using a descriptive quantitative approach based on publicly available financial reports issued by the Financial Services Authority (OJK), this research identifies trends in BOPO and evaluates their relationship with profitability indicators. The findings reveal significant fluctuations in BOPO, with its highest increase occurring in 2022 due to rising operational expenses associated with digital transformation, employee costs, and impairment loss reserves. Improvements were observed in 2023–2024 as the bank strengthened its risk management, optimized digital services, and enhanced operational revenue. The analysis confirms a negative relationship between BOPO and profitability, indicating that higher BOPO leads to a decline in Return on Assets (ROA) and overall financial performance. This study highlights the importance of operational efficiency as a strategic determinant of sustainable profitability and competitiveness for Islamic banks, particularly in the context of rapid digital and industrial transformation.
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References
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https://ijemabetsos.com/index.php/JUMASIS/article/view/26
Sadiqin, A., Komariyah, F., & Prasetyo, H. D. (n.d.). Pengaruh Penerapan Teknologi Finansial (Fintech) Terhadap Efisiensi Operasional Perbankan di Indonesia. (mis. https://ijemabetsos.com/index.php/JUMASIS/article/view/26).
Wibowo, E. S., & Syaichu, M. (n.d.). Analisis Pengaruh Suku Bunga, Inflasi, Car, Bopo, Npf Terhadap Profitabilitas Bank Syariah.
Aisyah, E. N. (2019). Model Pendampingan Pembiayaan Mikro Pada Mahasiswa Berbasis Entrepreneurship. El Dinar, 7(1), 48. https://doi.org/10.18860/ed.v7i1.6910 https://ejournal.uin-malang.ac.id/index.php/eldinar/article/view/6910
Antonio, M. S. (2001). Bank syariah: Dari teori ke praktik. Gema Insani.
Ascarya. (2007). Akad & produk bank syariah. RajaGrafindo Persada.
Berger, A. N., & Mester, L. J. (1997). Inside the black box: What explains differences in the efficiencies of financial institutions? Journal of Banking & Finance, 21(7), 895–947. https://doi.org/10.1016/S0378-4266(97)00010-1
Bank BCA Syariah. (2020–2024). Laporan Tahunan dan Laporan Keuangan Publikasi.
Christine, D. & Winarti, W. (2022). Pengaruh Return On Assets (ROA), Return On Equity (ROE), dan Earning per Share (EPS) terhadap harga saham. Owner : Riset dan Jurnal Akuntansi. DOI: 10.33395/owner.v6i4.1096.
Effendi, M., & Utami, R. (2021). Digitalisasi Perbankan dan Efisiensi Operasional Bank Syariah. Jurnal Ekonomi Syariah. (artikel tentang digitalisasi → link):
https://journal.stiem.ac.id/index.php/jureq/article/view/1241
Gerungan, H. P. (2025). Pengaruh ROA dan ROE terhadap harga saham perbankan. Jurnal Riset Manajemen dan Akuntansi. DOI: 10.55606/jurima.v5i1.5379.
Ismail. (2011). Perbankan syariah. Kencana.
Ismail, M. (2019). Pengaruh BOPO dan CAR terhadap ROA Bank Umum Syariah di Indonesia. Jurnal Kajian Ekonomi Islam. DOI: 10.21043/jkei.v4i1.5277
https://doi.org/10.21043/jkei.v4i1.5277
Ibad, K., & Aisyah, E. N. (2025). Analisis Rasio Profitabilitas untuk Menilai Kinerja Keuangan PT Bank Amar Indonesia. In Maliki Interdisciplinary Journal (MIJ) eISSN (Vol. 3). http://urj.uin-malang.ac.id/index.php/mij/index
Kasmir. (2016). Analisis Laporan Keuangan. Raja Grafindo Persada.
Laporan tahunan BCA Syariah 2024 (bagian MD&A/Strategi): https://www.bcasyariah.co.id/cfind/source/files/annual-report/annual-report-pt-bank-bca-syariah-2024---idn_compressed.pdf
Muzdalipah, M. M., & Mahmudi, M. (2023). Digitalisasi Perbankan Syariah: Penggunaan Bsi Mobile Di Era Generasi Milenial Di Kota Yogyakarta. Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi, 12(1), 12. https://doi.org/10.35906/equili.v12i1.1241
Majid, M. S. A., Rusmita, S. A., & Yusof, R. M. (2020). Efficiency and Profitability of Islamic Banks in Southeast Asia. Journal of Islamic Accounting and Business Research. DOI: 10.1108/JIABR-12-2018-0207
https://doi.org/10.1108/JIABR-12-2018-0207
Nurjannah, D., Hernanik, N. D., Choirudin, M. N., Fauji, D. A. S., Puspasari, I. D., Rahman, F., Aisyah, E. N., Rosyidah, U., & Rahadjeng, R. (n.d.). Manajemen Keuangan Strategik.
Otoritas Jasa Keuangan. (2020–2024). Laporan Profil Industri Perbankan Syariah.
Rochmatullah, M. R. (2018). Determinan profitabilitas Bank Umum Syariah di Indonesia: Perspektif rasio keuangan. Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta.
Sadiqin, A., Komariyah, F., & Prasetyo, H. D. (n.d.). Pengaruh Penerapan Teknologi Finansial (Fintech) Terhadap Efisiensi Operasional Perbankan di Indonesia. (mis. https://ijemabetsos.com/index.php/JUMASIS/article/view/26).
Wibowo, E., & Syaichu, M. (2013). Pengaruh BOPO, CAR, NPF, dan FDR terhadap ROA pada Bank Syariah. Diponegoro Journal of Management. DOI: 10.14710/djom.v2i2.2213
https://doi.org/10.14710/djom.v2i2.2213
Wibowo, E. S., & Syaichu, M. (n.d.). Analisis Pengaruh Suku Bunga, Inflasi, Car, Bopo, Npf Terhadap Profitabilitas Bank Syariah.
Komariyah, F. (2024). Pengaruh Financial Technology terhadap Efisiensi Operasional Perbankan Indonesia. JUMASIS / IJEMABETSOS. (lihat)
https://ijemabetsos.com/index.php/JUMASIS/article/view/26
Sadiqin, A., Komariyah, F., & Prasetyo, H. D. (n.d.). Pengaruh Penerapan Teknologi Finansial (Fintech) Terhadap Efisiensi Operasional Perbankan di Indonesia. (mis. https://ijemabetsos.com/index.php/JUMASIS/article/view/26).
Wibowo, E. S., & Syaichu, M. (n.d.). Analisis Pengaruh Suku Bunga, Inflasi, Car, Bopo, Npf Terhadap Profitabilitas Bank Syariah.
Published
2025-12-26
How to Cite
Asy’ari, H. (2025). Dinamika Rasio BOPO dan Implikasinya terhadap Kinerja Keuangan BCA Syariah Selama Periode 2020–2024. Maliki Interdisciplinary Journal, 4(2), 265-273. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/19923
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Articles
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