ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SEBELUM DAN SESUDAH MENJADI BANK DIGITAL (STUDI KASUS PADA PT BANK JAGO DAN PT BANK NEO COMMERCE)

Abstract

This study aims to analyze the comparison of the financial performance of PT Bank Jago Tbk and PT Bank Neo Commerce Tbk before and after transforming into a fully digital bank using the CAMEL method which includes CAR, NPL, NIM, ROA, BOPO, and LDR ratios. This study uses secondary data on financial statements for the period 2017-2019 (before digital) and 2021-2023 (after digital) and is analyzed through the paired sample t-test and Wilcoxon Signed Rank Test. The results showed that in general there was an improvement in the aspects of capital, net interest income, profitability, and operating cost efficiency, especially for Bank Jago after becoming a digital bank, while Bank Neo Commerce showed more limited improvements and still faced high non-performing loan problems. However, based on the hypothesis testing results, the difference in financial performance before and after digital transformation in both banks is not statistically significant.  This indicates that while digitalization has led to improvements in some financial indicators, the impact has not been strong enough to show significant changes within the timeframe of this study.