Systematic Literature Review: Dampak Akuisisi Terhadap Kinerja Keuangan Bank Syariah

Hasan Husaini, Badruddin Badruddin, Mahmud Yusuf

Abstract

Study This aim For test the effect of the merger on performance Islamic banking finance in Indonesia. Data used in study This is secondary data form report issued finances by sharia banks that become object research . Method used in study This is descriptive comparative with approach quantitative . Technique data analysis used is test difference between paired sample t-test and analysis comparison ratio finance . Results study show that the merger has different influences to performance Islamic banking finance in Indonesia. A number of study show exists difference significant on ratio finance after the merger is done , which shows enhancement on net NPF, NOM, and BOPO ratios after the merger. However , there is Also research shows that the merger is not give significant impact to performance Islamic banking finance in Indonesia. Results study This show that the effect of the merger on performance Islamic bank finance in Indonesia still need researched more continue . Based on results research that has done , the merger can impact positive or No give impact significant to performance Islamic banking finance in Indonesia. By Because it must consider with ripe decision For Merged and do evaluation to performance finance.

Keywords

Acquisition, Financial Performance, Islamic Bank

Full Text:

PDF

References

Biasmara, Hanif Artafani, and Pande Made Rahayu Srijayanti. 2021. ‘Mengukur Kinerja Pra Merger Tiga Bank Umum Syariah Dan Pengaruhnya Terhadap Return on Asset’. Moneter: Jurnal Akuntansi Dan Keuangan 8 (1): 70–78.

Brereton, Pearl, Barbara A Kitchenham, David Budgen, Mark Turner, and Mohamed Khalil. 2007. ‘Lessons from Applying the Systematic Literature Review Process within the Software Engineering Domain’. Journal of Systems and Software 80 (4): 571–83.

Fatmariyah, Fatimatul, Andriani Samsuri, Muhammad Yazid, and AS Fathor. 2022. ‘Potret Empiris Kinerja Keuangan Perbankan Syariah Di Indonesia: Systematic Literature Review’. Jurnal Ilmiah Ekonomi Islam 8 (3): 3689–3702.

Kaemana, Inggar, and Danny Wibowo. 2023. ‘Analisis Kinerja Keuangan Sebelum Dan Sesudah Merger Pada Pt Bank Cetral Asia Syariah’. Jurnal Ilmu Dan Riset Akuntansi (JIRA) 12 (1).

Latifah, Luluk, and Iskandar Ritonga. 2020. ‘Systematic Literature Review (SLR): Kompetensi Sumber Daya Insani Bagi Perkembangan Perbankan Syariah Di Indonesia’. Al Maal: Journal of Islamic Economics and Banking 2 (1): 63–80.

Putri, Shafira Arista, Dini Dewindaru, and Eha Nugraha. 2023. ‘Analisis Kinerja Keuangan Bank Syariah Indonesia (BSI) Sebelum Dan Setelah Merger’. Bukhori: Kajian Ekonomi Dan Keuangan Islam 2 (2): 85–94.

Qodhari, Dafelia, Muhammad Istan, and Rahman Arifin. 2022. ‘Analisis Pengaruh Merger Terhadap Kinerja Keuangan PT Bank Syariah Indonesia Tbk (BSI)’.

Ramadhan, Prasetyo, Shierly Margareth Mantiri, Septiana Rahayu, and Vicaya Citta Dhammo. 2022. ‘Kinerja Keuangan Perbankan Syariah Sebelum Dan Setelah Merger 3 Bank Umum Syariah’. Jurnal Buana Akuntansi 7 (2): 122–33.

Sucipto, Rakhmat Hadi. 2022. ‘Komparasi Kinerja Keuangan PT Bank Syariah Indonesia Tbk Sebelum Dan Sesudah Merger’. IQTISHADIA Jurnal Ekonomi & Perbankan Syariah 9 (2): 136–55.

Supriyanto, Supriyanto, Ulfa Maulidza Shafira, Wardayani Wardayani, Sisca Mediyanti, Elserra Siemin Ciamas, and Dewi Anggraini. 2022. ‘Kinerja Bank Syariah Indonesia: Analisis Komparasi Kinerja Keuangan Sebelum Dengan Setelah Merjer’. Jurnal Ilman: Jurnal Ilmu Manajemen 10 (2): 79–84.

Tadjie, Gilang Sekar. 2022. ‘Analisis Dampak Kebijakan Merger Terhadap Kinerja Keuangan Bank Syariah Indonesia (2018-2021)’. Jurnal Pendidikan Dan Konseling (JPDK) 4 (6): 7591–7607.

Valencia, Catherine, Jennifer Angellina Wijaya, and Carmel Meiden. 2022. ‘Studi Literatur: Analisis Pengaruh Laporan Arus Kas Terhadap Kinerja Keuangan Menggunakan Metode Systematic Literature Review (SLR)’. Jurnal Pendidikan Dan Konseling (JPDK) 4 (6): 7484–96.

Refbacks

  • There are currently no refbacks.
echo 'slot gacor