Comparative Analysis of Liquidity Management Efficiency in Improving Profitability of Ntb Syariah Bank vs. Aceh Syariah Bank Based on Financial Report Data for the Period 2020-2024

Abstract

The objective of this research was to conduct a comparative analysis of liquidity management efficiency in improving the profitability of NTB Syariah Bank and Aceh Syariah Bank for the period 2020-2024. This research was
quantitative research with a comparative-descriptive approach based on secondary data. The sample in this research was 40 second quarter financial reports at both banks. This research used input variable (funding costs and operating costs) and output variable (total of Third Party Funds and profitability). The data collection technique used was documentation study. The analysis techniques used were descriptive statistical analysis, efficiency measurement with Data Envelopment Analysis (DEA) by using software MaxDEA Lite 12, and comparative efficiency analysis used the help of software IBM SPSS version 25. The results of this research showed that: (1) NTB Syariah Bank tended to be more aggressive with a focus on maximizing financing distribution, while Aceh Syariah Bank was more conservative in prioritizing liquidity stability; (2) Aceh Syariah Bank showed resilience and more stable and improving efficiency trends, while NTB Syariah Banks’ efficiency was more fluctuating and felt sharply at the peak of the crisis; (3) There was a positive relationship between liquidity management efficiency and increased profitability at both banks, where an increase in efficiency scores achieved through control of funding costs and operating costs was followed by improvements in profitability indicators such as ROA and ROE; and (4) There was no significant difference in the level of liquidity management efficiency at both banks.