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All Journal Jurnal Office J-MAS (Jurnal Manajemen dan Sains) Economos : Jurnal Ekonomi dan Bisnis
Anwar Rauf
Universitas Negeri Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Profitability Analysis Before and After the Merger in Islamic Banking Companies Listed on the IDX Nur Nisa SH; Romansyah Sahabuddin; Anwar Rauf; Sahade Sahade
Jurnal Office Volume 8, Number 2, July–December 2022
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jo.v8i1.38335

Abstract

This study aims to analyze the profitability of Islamic banking companies before and after the merger, which is measured using financial ratios. The population used is all financial statements of companies in the Islamic banking sector that have merged and are listed on the Indonesia Stock Exchange (IDX) for 2 years. The research sample was taken using the non-probability sampling method used is saturated sampling, namely in particular the financial reports of BRI Syariah (BRIS), BNI Syariah (BNIS) and Bank Syariah Mandiri (BSM) for the quarterly period of 2020 as well as the financial reports of Bank Syariah Indonesia (BSI) quarterly period in 2021. Data collection was carried out using documentation techniques. Data were analyzed by summarizing financial statements, by calculating profitability ratios using Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), and comparing ratio calculations from the year before and after the merger, as well as analyzing and interpreting calculation of the three ratios. Based on the results of the study, it was found that the average BOPO ratio of Bank BRI Syariah (BRIS), Bank BNI Syariah (BNIS) and Bank Syariah Mandiri (BSM) before the merger was 80.17%. Meanwhile, in the 2021 period, the average BOPO ratio for Bank Syariah Indonesia (BSI) after the merger is 79.29%. The average ROA ratio for Bank BRI Syariah (BRIS), Bank BNI Syariah (BNIS) and Bank Syariah Mandiri (BSM) before the merger was 1.34%. Meanwhile, in the 2021 period, the average ROA ratio for Bank Syariah Indonesia (BSI) after the merger is 1.63%. The average ROE value of Bank BRI Syariah (BRIS), Bank BNI Syariah (BNIS) and Bank Syariah Mandiri (BSM) before the merger was 10.17%. Meanwhile, in the 2021 period, the average ROE ratio for Bank Syariah Indonesia (BSI) after the merger is 12.62%.
Profitability Analysis In Measuring Financial Performance at PT. Waskita Karya (Persero) Tbk on Indonesia Stock Exchange Nahdiah Rezki Kamal; M. Ikhwan Maulana; Anwar Rauf
Economos : Jurnal Ekonomi dan Bisnis Vol 6 No 1 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.029 KB) | DOI: 10.31850/economos.v6i1.2235

Abstract

Companies must observe and analyze the company's performance in order to survive, one of which is to conduct a performance analysis from the financial side of the financial statements. This study aims to determine the financial performance of PT. Waskita Karya (Persero) Tbk for six years (2015-2020) based on profitability analysis. This type of research is quantitative descriptive. The population in this study is the financial statement data of PT. Waskita Karya (Persero) Tbk for the period 2015-2020, while the sample in this study is financial statements consisting of balance sheet, income statement, and cash flow statement of PT. Waskita Karya (Persero) Tbk for the period 2015-2020. Data collection techniques are carried out with documentation techniques. The results showed that the ability of PT. Waskita Karya (Persero) Tbk from profitability, namely in obtaining profits, generating profits using total assets, and the ability to generate profits using good equity in four years, namely 2015-2018 but in 2019-2020 it was not good and was unable to maximize returns. Profit and meet the interests of the company and shareholders. Overall, it can be said that the performance of PT. Waskita Karya (Persero) Tbk, was quite good in 2015-2018 and not good in 2019-2020 because its performance was still below industry standards.
Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum Dan Setelah Akuisisi (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Argita Sara Maulina; Anwar Rauf; Nurman Nurman; Anwar Ramli; Burhanuddin Burhanuddin
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1599

Abstract

This research is to find out whether there are significant differences in the company's financial performance before and after carrying out acquisition activities. This research involves manufacturing companies listed on the Indonesian Stock Exchange and recorded as having made acquisitions in the last five year period (2018-2023). This research is quantitative research using a population of 159 companies and producing a sample of 20 manufacturing companies that have made acquisitions in the last five years (2018-2022) and are listed on the Indonesian Stock Exchange. The hypothesis test in this research is using the paired sample t test method, from The results obtained were five hypotheses, namely 3 hypotheses were rejected while the other 2 hypotheses were accepted, where the Current Ratio variable as H1, the Quick Ratio variable as H2 and the Total Asset Turnover variable as H4 did not have a significant difference in the financial statements before and after the acquisition while the Debt to Equity variable The ratio as H3 and the Net Profit Margin variable as H5 have significant differences in the financial statements before and after carrying out acquisition activities.
Co-Authors Anwar Ramli Argita Sara Maulina Burhanuddin Burhanuddin M. Ikhwan Maulana Haeruddin Nahdiah Rezki Kamal Nur Nisa SH Nurman Nurman Romansyah Sahabuddin Sahade