ANALISIS DAMPAK MERGER TERHADAP KINERJA KEUANGAN PT BANK SYARIAH INDONESIA, TBK (Studi kasus PT Bank BRI Syariah, Tbk terhadap PT. Bank Syariah Indonesia, Tbk)

Muhammad Fikri Nailul Huda, Dwiyani Sudaryanti, Ahsani Taqwiem

Abstract


This study analyzes the impact of the merger on the financial performance of PT Bank Syariah Indonesia, Tbk, using a comparative quantitative approach, comparing performance before the merger (2018-2020) and after the merger (2021-2023). Financial performance is measured using the Financing to Deposit Ratio (FDR), Return on Assets (ROA), Operating Expenses to Operating Income Ratio (BOPO), Capital Adequacy Ratio (CAR), and Non-Performing Financing (NPF), which reflect liquidity, profitability, operational efficiency, capital adequacy, and asset quality. The results show significant differences in all analyzed financial ratios. The ROA ratio increased after the merger, indicating improved profitability, while BOPO showed better operational efficiency. Although FDR decreased, its value remains safe, and CAR remains very healthy despite a decline. The NPF ratio also showed improvement, indicating the bank's ability to manage credit risk post-merger

Keywords: Before merger, after merger, financial performance, FDR, ROA, BOPO, CAR, and NPF.

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References


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