COMPARATIVE ANALYSIS OF INDONESIAN ISLAMIC BANKS’ PERFORMANCE AFTER SPIN-OFF

Sylva Alif Rusmita*  -  Islamic Economics Department, Faculty of Economics and Business, Universitas Airlangga, Indonesia
Marhanum Che Mohd Salleh  -  International Islamic University Malaysia, Malaysia
Khairunnisa Abd Samad  -  Universiti Teknologi MARA, Malaysia

(*) Corresponding Author
DOI: 10.21580/economica.2021.12.1.11262
The purpose of this study to analysis the differences performance before and after establish as shariah bank on 10 years. The research method is quantitative approach with post hoc and homogeneous test, and purposive sampling technique was chosen to screening the sample. There are six Islamic banks were chosen for this study. The result show that after 10 years establish as Islamic bank BCA Syariah have the best performance in solvency ratio and financing ratio, where BNI Syariah have the best performance in generate profit. Furthermore, the efficiency of all six bank are equal or not much different. About the liquidity, the BJBS have the less liquidity compere to the other because the financing was highest compere to another bank. The implication research is bankers may arrange the purposes after establish, chose the best bank partner to conversion or merger may push the best performance after establish

Keywords: Comparison,;Financial Ratio; Islamic Banking; Spin Off

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ISSN: 2085-9325 (Print)
ISSN: 2541-4666 (Online)
DOI: 10.21580/economica

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