TY - THES N1 - Drs. Akh. Yusuf Khoiruddin, M.Si ID - digilib27753 UR - https://digilib.uin-suka.ac.id/id/eprint/27753/ A1 - NOORDIMASIYAN ABDILLAH, NIM. 10390129 Y1 - 2017/05/30/ N2 - Initially the provision on spin-off separation was introduced through Law No. 40 of 2007 on limited liability company, which was followed by law No. 21 of 2008 on sharia banking, in the context of banking, spin-off is the separation of a business unit of a Banks into two or more business entities in accordance with the provisions of legislation. Under the spin-off legislation can be done in two ways: 1) Spin-off and establish a new BUS; 2) transfer the rights and obligations of UUS to a BUS affiliated with the BUK. This research uses financial data 4 (four) quarter before and after experiencing BUS experience transfer of rights and obligations UUS. The sample of research used is BRI Syariah, MEGA Syariah, and BCA Syariah. The method used is wilcoxon pair tests on the ratio of CAR, NPF, ROA, ROE, BOPO, CR, and CIF. From the results of the study showed that there is no difference in performance on the ratio of CAR, NPF, ROA, ROE, BOPO, CR, and CIF. This indicates that the spin-off does not give a performance difference to BUS's finances. PB - UIN SUNAN KALIJAGA YOGYAKARTA KW - Spin-off KW - Financial performance KW - wilcoxon pair tests KW - Sharia Commercial Bank KW - Sharia Business Unit M1 - skripsi TI - PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH SEBELUM DAN SESUDAH SPIN-OFF (STUDI KASUS BANK BRI SYARIAH, BANK MEGA SYARIAH DAN BANK BCA SYARIAH) AV - restricted ER -