Achmad Chotib
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STUDI KINERJA PT BNI SYARIAH SESUDAH PEMISAHAN (SPIN OFF) DARI PT BANK BNI (PERSERO) TBK Achmad Chotib; Wiwik Utami
Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.376 KB) | DOI: 10.15408/akt.v7i2.2661

Abstract

The purpose of this study was to analyze the performance of BNI Syariah beforethe spin-off compared with after the spin-off and to analyze the performance of BNI Syariahafter the spin-off compared with the performance of BJB Syariah after the spin off. Both of theperformance analysis based on CAR, NPF, NPM, ROA, ROE, and FDR. The study wasconducted by using analysis Paired Sample T-Test and analysis Independent Sample T-Test.The results showed that the performance of BNI Syariah before and after the spin-off does notdifference significantly. Likewise for the comparation of BNI Syariah and BJB Syariah afterspin off, some ratios (NPF, NPM, ROA, ROE) did not differ significantly with probabilitygreater than 0.05, and for CAR and FDR, there was a significant difference with probabilitylower than 5 percentDOI: 10.15408/akt.v7i2.2661
ANALISIS KINERJA PT BANK BNI SYARIAH SESUDAH PEMISAHAN (SPIN OFF) DARI PT BANK BNI (PERSERO)TBK Achmad Chotib
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5541

Abstract

Islamic bank has growth well in Indonesia, and improve the economic and social welfare. Stragegic decision related to establisement of Islamic Bank is spin off. There are only 2 banks in Indonesia that really spin off: PT. Bank BNI Syariah (BNI Syariah) and PT. Bank Jabar Banten Syariah (BJB Syariah). The purpose of this study was to analyze the performance of BNI Syariah before the spin-off compared with after the spin-off and to analyze the performance of BNI Syariah after the spin-off compared with the performance of BJB Syariah after the spin off. Both of the performance analysis based on CAR, NPF, NPM, ROA, ROE, and FDR. The study was conducted by using analysis Paired Sample T-Test and Independent Sample T-Test. Based on quaterly financial reporting in year 2008-2012 the result showed that the performance of BNI Syariah before and after the spin-off does not difference significantly. The comparation of BNI Syariah and BJB Syariah after spin off showed that some ratios (NPF, NPM, ROA, ROE) did not difference significantly, but for CAR and FDR, there was a significant difference