ANALISIS TINGKAT KESEHATAN SEBELUM DAN SESUDAH PEMISAHAN/SPIN OFF ( STUDI KASUS PADA PT. BANK BRI SYARIAH)
| Main Authors: | Surbaiti, Surbaiti, Budi, Sukardi, S.E.I, M.S.I |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
http://eprints.iain-surakarta.ac.id/961/1/SKRIPSI%20FULL.pdf http://eprints.iain-surakarta.ac.id/961/ |
Daftar Isi:
- ABSTRACT The existence of Islamic banks is more stable after the birth of Law No. 10 of 1998, which expressly recognizes the existence of Islamic banks are co-existential with conventional banks. After birth, the law then flare up Islamic banks such as Bank Syariah Mandiri, Bank BNI Syariah, Islamic IFI bank and a number of BPR Syariah. By the end of 2000, there were four Islamic Banks and 79 BPRS. After that, the government also issued Law No. 21 of 2008 concerning Islamic Banking arrange the particulars of Islamic Banking, both institutionally and business activities. Some agencies new law introduced by Law No. 21 Year 2008, which involves the separation (spin off) UUS voluntary and mandatory and Islamic banking committee. One of the Islamic banking breakaway from UUS, Bank BRI Syariah. With the secession of UUS, Bank BRI Syariah want to improve the performance becomes better. This study aims to determine the differences in the level of health BRI Syariah before and after the spin-off by using the CAR, NPF, NPM, ROA, and FDR. This study uses a period of three years before and three years after the spin off, and therefore lack of publicly available financial statements of BRI Shariah 2006-2008 in the period before the spin off, this study used 2002-2005, namely (the period prior to Spin off per June 2002 - March 2005 and the period after the spin off that as of June 2009 - March 2012). Paired t test to use to determine whether there was a difference of Bank BRI Syariah before and after becoming BUS or spin off. The analysis showed that there were differences in the variable NPF, ROA, and FDR before and after the spin off or become BUS, whereas there was no difference in the variable CAR and NPM between before and after the spin off or become BUS at Bank BRI Syariah. Keywords: CAR, NPF, NPM, ROA, and FDR, PT. Bank BRI Syariah