MERGER AND FINANCIAL PERFORMANCE : ISLAMIC BANKS PERSPECTIVE
Abstract
The growth of the Islamic Finance Industry shows positive developments. This study analyzes what influences performance in Islamic banking using quarterly data from 2018-2023. The research method used in this study is quantitative research with a comparative approach to compare financial performance consisting of CAR, ROA, ROE, NPF, NI, NOM, BOPO, and FDR of each Islamic Commercial Bank. The data obtained is then tested using SPSS. Before the analysis test is carried out, a normality test is first carried out as a basis for determining the appropriate comparative test analysis. If all data is normally distributed, the One Way Anova method is used, while the Kruskal Wallis Test is used if the data is not normally distributed. The results of the analysis test are used to see if there is a statistically significant difference between two or more variables. In this study, there are differences in financial performance between Islamic banks in Indonesia, including Bank Muamalat, Bank Mega Syariah, Bank Victoria Syariah, Bank Panin Dubai Syariah, Bank KB Bukopin Syariah, Bank BCA Syariah, Bank BPTN Syariah, Bank BJB Syariah, Bank Aceh. This study uses secondary data from quarterly financial reports reported to the Financial Services Authority (OJK) from 2018 to 2023.
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Ayu Istiqomah, S. K. (2024). Komparasi Kinerja Keuangan Dan Islamicity Performanceindexbank Umum Syariah Indonesia Sebelum Dan Selama Pandemi Covid-19. Journal Of Islamic Contemporary Accounting And Business Jicab No. 2vol. 1, 33-52.
Awintasari, L., & Nurhidayati, M. (2021). Pengaruh Non Performing Financing, Capital Adequacy Ratio, Beban Operasional Pendapatan Operasional Dan Net Imbalan Terhadap Return On Assets (Studi Pada Bank Maybank Syariah Periode 2012- 2019). Niqosiya: Journal of Economics and Business Research, 1(1), 78–93. https://doi.org/10.47491/landjournal.v1i2.709
Dadang Agus Suryanto, S. S. (2020). Analisis Net Operating Margin (Nom), Non Performing Financing (Npf), Financing To Debt Ratio (Fdr) Dan Pengaruhnya Pada Efisiensi Perbankan Syariah Di Indonesia. Jurnal Riset Akuntansi Dan Keuangan, 8 (1), 29 - 40.
Festiva, J.I, Sholahuddin, M. (2024). Analysis Of Islamic Banking Financing Performance Before And After The Merger. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis. 1 2(1) doi : https://doi.org/10.37676/ekombis.v12i1
Gibran, J. P. (2022). Dampak Dari Operational Efficiency Ratio (Oer) Dan Net Operating Margin (Nom) Terhadap Return On Assets (Roa) Pada Bank Umum Syariah Periode 2015-2019. Jurnal Ilmiah Mahasiswa Pendidikan Agama Islam [Jimpai] Vol 2 Nomor 1, 1-15.
Hilda Al Iqbal, M. H., & Budiyanto, I. (2020). Analisis Pengaruh Kewajiban Penyediaan Modal Minimum (KPMM), Beban Operasional Pendapatan Operasional (BOPO), Financing To Deposit Ratio (FDR), dan Inflasi Terhadap Return On Asset (ROA) Pada Bank Umum Syariah di Indonesia Periode 2016-2019. MALIA: Journal of Islamic Banking and Finance, 4(1), 1. https://doi.org/10.21043/malia.v4i1.6887
Halida Sasmita, S. E. (2021). Analysis Of Bank Soundness Levels: Review Report Of Pt. Bank Bukopin In 2016-2020 Period. Point Of View Research Management 2(2), 67- 78.
Mandasari, J. (2021). Pengaruh Return on Asset (ROA), Financing To Deposits Ratio (FDR) Terhadap Non Performing Financing (NPF) Pada Bank Syariah Di Indonesia. Journal of Accounting, Finance, and Auditing, 3(1), 25–33.
Moorcy, N. H., Sukimin, S., & Juwari, J. (2020). Pengaruh Fdr, Bopo, Npf, Dan Car Terhadap Roa Pada Pt. Bank Syariah Mandiri Periode 2012-2019. Jurnal GeoEkonomi, 11(1), 74–89. https://doi.org/10.36277/geoekonomi.v11i1.113
Muarif, H., Ibrahim, A., & Amri, A. (2019). Determinan Profitabilitas Bank Umum Syariah Di Indonesia. At-Tijaroh: Jurnal Ilmu Manajemen Dan Bisnis Islam, 5(2), 201–215. https://doi.org/10.24952/tijaroh.v5i2.1896
Munandar, A. (2020). Pengaruh Kualitas Aktiva Produktif Dan Net Performing Financing (Npf) Terhadap Net Operating Margin (Nom) Bank Umum Syariah Dan Unit Usaha Syariah Periode Juni 2014 – Maret 2020. Ekonomica Sharia: Jurnal Pemikiran Dan Pengembangan Perbankan Syariah, 6(1), 1–12. https://doi.org/10.36908/esha.v6i1.138
Nasution, S., & Siregar, P. A. (2023). Analisis Kinerja Perbankan Syariah 2018-2022 Dengan Menggunakan Pendekatan Islamicity Performance Index. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4(4), 1120–1127. https://doi.org/10.47065/ekuitas.v4i4.3264
Nissa, I. K. (2022). Analisis Dampak Merger Perbankan Syariah BUMN Pada Laba Bersih Terhadap Kinerja Keuangan. Jurnal Ilmiah Ekonomi Islam, 8(01), 2022, 397-401. Doi: http://dx.doi.org/10.29040/jiei.v8i1.4300
Nur Maghfirah, T. A. (2022). Analisis Kinerja Keuangan Bank Syariah Indonesia Dengan Menggunakan Metode Eagels Periode 2018-2020. Jurnal Ilmiah Ekonomi Islam, 8(03), 3654-3661.
Rizal, F., & Humaidi, M. (2021). analisis tingkat kesehatan bank syariah di indonesia 2015-2020. Etihad: Journal of Islamic Banking and Finance, 1(1), 12-22.
Sari, R. D. P., & Giovanni, A. (2021). Analisis Kinerja Keuangan Bank Umum Syariah. Jurnal Ilmiah Ekonomi Manajemen: Jurnal Ilmiah Multi Science, 12(2), 71–85. https://doi.org/10.52657/jiem.v12i2.1589
Siswoyo, S. T., Japlani, A., & Almutsiroh, L. (2023). Analisis Pengaruh Rasio Pembiayaan (Financing To Deposit Ratio) Dan Rasio Perputaran Aktiva (Total Asset Turn Over) Terhadap Pembiayaan Bermasalah (Non Performing Financing) Pada Bank Syariah Indonesia Periode 2016-2020. Jurnal Manajemen Diversifikasi, 3(2), 363–373.
Solatiah Nasution, P. A. (2023). Analisis Kinerja Perbankan Syariah 2018-2022 Dengan Menggunakan Pendekatan Islamicity Performance Index . Ekonomi, Keuangan, Investasi Dan Syariah (Ekuitas) Vol 4, No 4, 1120−1127.
Suhaimi A, M.A (2021). Studi Manajemen Risiko Pada Bank Syariah Indonesia (BSI).
Jurnal Universitas Kristen Indonesia.
Supriyadi, T. (2021). Effect of return on assets (ROA), return on equity (ROE), and net profit margin (NPM) on the company’s value in manufacturing companies listed on the exchange Indonesia Securities Year 2016-2019. International Journal of Economics, Business and Management Research, 5(04), 219–228. www.ijebmr.com
Syaifulloh, M., Asngari, I., & Syathiri, A. (2024). Analisis Kinerja Pendapatan Industri Perbankan Syariah di Indonesia. Jurnal Informatika Ekonomi Bisnis, 6, 71–74. https://doi.org/10.37034/infeb.v6i1.806
Tuzzuhro F, Rozaini N, Yusuf M. (2023). Perkembangan Perbankan Syariah Di Indonesia. PeKA: Jurnal Pendidikan Ekonomi Akuntansi, Vol 11 No 2 Tahun 2023 P-ISSN: 2337-652x | E-ISSN: 2598-3252
Published
2024-09-26
How to Cite
FARHANA, Bibi Faiza et al.
MERGER AND FINANCIAL PERFORMANCE : ISLAMIC BANKS PERSPECTIVE.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 10, n. 1, p. 405-418, sep. 2024.
ISSN 2541-3333.
Available at: <https://conferences.uin-malang.ac.id/index.php/iconies/article/view/3016>. Date accessed: 15 may 2026.
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Articles
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