TY  - THES
N1  - H. M. YAZID AFANDI, M.Ag.
ID  - digilib21402
UR  - https://digilib.uin-suka.ac.id/id/eprint/21402/
A1  - ZULFA AHMAD KURNIAWAN, NIM. 12390030
Y1  - 2016/06/22/
N2  - 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.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - The Restructure
KW  -  Spin-offs
KW  -  Merger
KW  -  Islamic Banks
KW  -  Financial Performance
M1  - skripsi
TI  - PERBANDINGAN KINERJA KEUANGAN BANK UMUM SYARIAH SEBELUM DAN SESUDAH MENERIMA PENGALIHAN HAK DAN KEWAJIBAN (SPIN OFF) UNIT USAHA SYARIAH
AV  - restricted
EP  - 116
ER  -