FINANCIAL PERFORMANCE OF SHARIA BANKS BEFORE AND AFTER SPIN-OFF

Prima Naomi

Abstract


This research aimed at identifying whether Bank Umum Syariah (BUS), as the result of spin-off of Unit Usaha Syariah  (UUS), has better performance compared to the period when they were still in the form of UUS. There are 4 out of 5 BUSes as a result of spin-off us as samples. The results indicate that: 1) the spin-off of UUS to become BUS has successfully increased the market share of each BUS; 2) there is no significant difference in the profitability before and after spin-off in most sample; 3) no significant difference related to the operational efficiency.

 


Keywords


Efficiency; Fiancial Performance; Sharia Bank; Spin-off; Profitability

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DOI: https://doi.org/10.22219/JIBE.Vol1.No02.83-92

Journal of Innovation in Business and Economics (JIBE)

Faculty of Economincs and Business, University of Muhammadiyah Malang

E-mail: jibe@umm.ac.id, jibeumm@gmail.com Jl. Raya Tlogomas No. 246 Malang

Telp. [0341] 464318, Psw. 286

 

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