Analisis Kinerja Keuangan Bank Syariah Sebelum dan Setelah Merger dilihat dari Rasio Profitabilitas, Likuiditas dan Aktivitas

Abstract

Mergers can be one of the steps taken by Islamic banking in terms of accelerating the development and growth of Islamic banks in Indonesia. This can be seen from several companies that have merged and brought changes to the company for the better. Thus, BUMN took the decision to merge 3 state-owned banks in order to grow rapidly. This study aims to see whether there is a comparison between before and after the merger. It is seen based on the ratio of profitability, liability, and activity. After calculating these ratios, it can be seen that the profitability and liability ratios change every quarter after the merger is carried out, while for company activities the changes are not very visible because the time the merger is carried out is only one year running.