Analysis of Islamic Bank Marger Policy in the Profitability Level of Indone-sian Islamic Bank, Kutacane Branch Office
DOI:
https://doi.org/10.35335/legal.v14i2.1302Keywords:
Merger Policy, Islamic Bank, Profitability, Indonesian Islamic BankAbstract
This study aims to analyze the influence of merger policy on bank profitability levels with a case study at Bank Syariah Indonesia (BSI) Kutacane Branch Office. Since the merger of several national Islamic banks into one entity, namely BSI, there have been various changes in both operational and financial performance. One important indicator that is the focus of attention is profitability, which is measured by Return on Assets (ROA), Return on Equity (ROE), and profit margin. This study uses a quantitative approach with descriptive and comparative analysis methods. Data were taken from the financial statements of BSI KC Kutacane before and after the merger, and analyzed using a comparative method. The results of the study indicate that there are significant changes in the level of profitability post-merger. Factors such as operational efficiency, increasing the number of customers, and synergy between business units contribute to increased profitability. However, challenges in adjusting management and system integration also have a temporary impact on several financial indicators. The conclusion of this study shows that the merger policy has a positive impact on long-term profitability, although it requires adjustment and good management in the early stages after the merger. The recommendation given is to increase the focus on optimizing services and managing risks to maintain a positive trend in profitability in the futur
Downloads
References
Anggraini, T., & Hasibuan, M. H. (2023). Penerapan Sistem Bagi Hasil Sebagai Faktor Keputusan Nasabah DalamMenggunakan Jasa Pada Tabungan Dan Deposito Mudharabah Di Bank SUMUT KCP Syariah Simpang Kayu Besar. Innovative: Journal Of Social Science Research, 3(6), 5202–5218.
Arie, S. S., SH, M. H., & Nasional, B. P. H. (2011). Laporan Kompendium Hukum Bidang Perbankan. Pusat Penelitian Dan Pengembangan Sistem Hukum Nasional Badan Pembinaan Hukum Nasional Kementerian Hukum Dan HAM RI, Jakarta, 1–2.
As-Shiva, I. A. (2024). ANALISIS PERKEMBANGAN TREND SEBAGAI ALAT MENILAI KINERJA KEUANGAN PADA PT BANK BCA SYARIAH TBK. TAHUN 2023-2027. UIN Raden Intan Lampung.
Aulia, M., & Nasution, S. D. (2022). Analisis Praktik Merger Tiga Bank Syariah Perspektif Pojk No. 41/Pojk. 03/2019. Al-Mizan: Jurnal Hukum Dan Ekonomi Islam, 6(1), 120–136.
Dahlan, A., & Wildan, M. (2022). Analisis Ekonomi Politik Terhadap Kebijakan Pemerintahan Jokowi Pada Sektor Kawasan Industri Halal (KIH) dan Perbankan Syariah. El-Jizya: Jurnal Ekonomi Islam, 10(2), 105–122.
Esfandiari, F., Al-Fatih, S., Nasera, F. A., Shaleh, T. R., Rahmawati, A. L., Elfauzi, F. K. A., & Zainsyah, L. A. (2021). Pendampingan Akad dan Sertifikasi Halal MUI serta Edukasi Jaminan Produk Halal pada Minuman Cangloh di Mergosono Kota Malang. Jurnal Dedikasi Hukum, 1(2), 87–99.
Hanum, N., & Salman, M. (2023). The Effect of Third Party Funds (DP3), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO) to profitability at Bank Muamalat Indonesia. Berater Journal International of Business Finance and Accounting, 1(1), 24–35.
Hartini, H. (2020). Pengaruh Capital Adequacy Ratio, Risk Profile dan Beban Operasional Pendapatan perhadap Profitabilitas pada Perusahaan Perbankan. Prodi Akuntansi.
Husaini, H., Badruddin, B., & Yusuf, M. (2023). Systematic Literature Review: Dampak Akuisisi Terhadap Kinerja Keuangan Bank Syariah. Jurnal Ilmiah Ekonomi Islam, 9(3), 3743–3753.
INDRI, D. W. I. Y. (2024). ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA BANK SYARIAH INDONESIA SEBELUM DAN SESUDAH MERGER DALAM PERSPEKTIF ISLAM TAHUN 2019-2022. UIN Raden Intan Lampung.
Nugroho, N., Sunarmi, S., Siregar, M., & Munthe, R. (2020). Analisis terhadap Pencegahan Tindak Pidana Pencucian Uang oleh Bank Negara Indonesia. ARBITER: Jurnal Ilmiah Magister Hukum, 2(1), 100–110.
Pratiwi, C. H. (2020). Analisis Persepsi Masyarakat Terhadap Pembiayaan Financial Technology Peer To Peer (P2P) Lending Syariah Dan Pembiayaan Bank Umum Syariah Di Indonesia. Universitas Islam Negeri Sumatera Utara.
Priandi, M. R. (n.d.). Strategi Penetapan Kelayakan Nasabah dalam Pembiayaan KPR Pada Bank Syariah Indonesia KC ITC BSD Tangerang 2020. Fakultas Dakwah dan Ilmu Komunikasi Universitas Islam Negeri Syarif ….
Purwanti, E. (2020). Analisis Kinerja Keuangan Sebelum dan Sesudah Merger Pada PT. Bank CIMB Niaga, Tbk. Ekonomia, 9(2), 113–125.
Ramadha, P. B. (2023). Analisis Camel Untuk Menilai Kinerja Keuangan Pada PT. Bank Negara Indonesia (Persero) Tbk. Institut Teknologi dan Bisnis PalComTech.
Saputri, O. B. (2020). Pemetaan potensi indonesia sebagai pusat industri halal dunia. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 5(2).
Tuzuhro, F., & Rozaini, N. (2023). Perkembangan Perbankan Syariah Diindonesia. PEKA, 11(2), 78–87.
Virgantara, D. Z. (2023). Peran Good Corporate Governance dalam Menurunkan Credit Risk pada Bank yang Go Public di Bursa Efek Indonesia. Universitas Islam Sultan Agung (Indonesia).
Wahyuni, S. (2020). PENGARUH NON PERFORMING FINANCING DAN DANA PIHAK KETIGA TERHADAP PROFITABILITAS PADA BANK SYARIAH BUMN DI INDONESIA TAHUN 2010-2019. UNIVERSITAS MUHAMMADIYAH PALOPO.
Wiyono, R. (2022). Pembahasan Undang-Undang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang. Sinar Grafika.
Yudhira, A. (2023). Dinamika Perkembangan Bank Syariah di Indonesia: Analisis Komprehensif. Jurnal Syiar-Syiar, 3(2), 34–45.
Yunus, M., Ibrahim, M., Musnadi, S., Buchari, A. M., Maihani, S., Syauqi, T. M., … Sawitri, R. (2024). Manajemen strategi. Deepublish.
Yusuf, M., Malelak, M. I., Hendratni, T. W., Juansa, A., Rianty, E., & Minarsi, A. (2025). Optimalisasi Manajemen Keuangan Untuk Pertumbuhan Bisnis. Henry Bennett Nelson.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 LEGAL BRIEF
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
