Analysis of islamic bank financial performance before and after merger
Study on islamic banks in indonesia
Keywords:
Financial Performance, Merger, Islamic Bank, Financial Ratio, Indonesian Islamic BankAbstract
This study aims to analyze the differences in the financial performance of Islamic banks in Indonesia before and after the merger, especially in the case of Bank Syariah Indonesia (BSI) which was formed from the merger of three Islamic banks owned by Himbara. Financial performance is measured using financial ratios such as Return on Assets (ROA), Return on Equity (ROE), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR). The method used in this study is a quantitative approach with a comparative design, and uses secondary data in the form of annual financial reports from the period before and after the merger. Data analysis techniques are carried out using paired sample t-test or Wilcoxon signed-rank test depending on the data distribution. The results of the study indicate that there are significant differences in several financial ratios before and after the merger, which reflect the positive or negative impacts of the consolidation process on the stability and profitability of Islamic banks. These findings are expected to be a consideration for regulators, investors, and bank management in evaluating the effectiveness of mergers as a growth strategy in the Islamic banking industry.
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