FINANCIAL PERFORMANCE OF SHARIA BANKS BEFORE AND AFTER SPIN-OFF

Journal of Innovation in Business and Economics

Prima Naomi¹ 

[1] Universitas Paramadina

关键词: Efficiency;    Fiancial Performance;    Sharia Bank;    Spin-off;    Profitability;   

DOI  :  10.22219/JIBE.Vol1.No02.83-92

学科分类：社会科学、人文和艺术（综合）

来源: Universitas Muhammadiyah Malang

【 摘 要 】

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.  .

【 授权许可】

CC BY-SA