@phdthesis{digilib21402,
           month = {June},
           title = {PERBANDINGAN KINERJA KEUANGAN BANK UMUM SYARIAH SEBELUM DAN SESUDAH MENERIMA PENGALIHAN HAK DAN KEWAJIBAN (SPIN OFF) UNIT USAHA SYARIAH},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM. 12390030 ZULFA AHMAD KURNIAWAN},
            year = {2016},
            note = {H. M. YAZID AFANDI, M.Ag.},
        keywords = {The Restructure, Spin-offs, Merger, Islamic Banks, Financial Performance},
             url = {https://digilib.uin-suka.ac.id/id/eprint/21402/},
        abstract = {Spin-off based on Bank Indonesia Regulation can be done in two ways; 1) spin-offs and set up new BUS; 2) transferred UUS rights and liabilities to the BUS affiliated with the BUK. This study aimed to analyze the BUS financial performance comparison before and after receiving the transfer of rights and liabilities of UUS.
This research using financial data of four quarters before and the four quarters after BUS accept the transfer of rights and liabilities UUS. The subject of this study is BUS formed through the conversion process and spin-off, the bank is BTPN Syariah, Bank Syariah Bukopin, and BRI Syariah. The method used is a Wilcoxon pair tests in the CAR, NPF (Gross), ROA, ROE, and BOPO.
The results showed differences in performance in the CAR, ROA, ROE, ROA, and BOPO. While the ratio of NPF (Gross) no differences performance between the four quarters before and the four quarters after BUS accept the transfer of rights and liabilities UUS. This means that the restructuring with merger UUS from BUK with BUS successfully make a difference in financial performance BUS.}
}