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Journal : Dynamic Management Journal

COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF PT. BANK SYARIAH INDONESIA AND PT. BANK MANDIRI (PERSERO) AS THE PARENT AND CONTROLLING SHAREHOLDERS OF THE COMPANY syukron sazly; Herudini Subariyanti; Andri Rizko Yulianto; Aliffah Kusumaningrum; Joko Ariawan; Dirgahayu Erri
Dynamic Management Journal Vol 7, No 3 (2023): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v7i3.8919

Abstract

The desire for a new business line to increase new income is one of the goals of conventional banks opening Islamic business units (UUS) or Islamic Commercial Banks (BUS). This goal will be achieved if the transfer of knowledge (marketing knowledge, technological knowledge and experience) and commitment to increasing resources (human resources, capital, infrastructure) from the parent company to the subsidiary companies goes well. In fact, the market share of Islamic banking is still very small compared to the conventional industry, only recorded at 7.09% and there is a large discrepancy in the performance of Islamic Business Units and Islamic Commercial Banks compared to the performance of their parent companies. The author is interested in conducting this research, with the consideration that Bank Syariah Indonesia (BSI) is the largest Islamic bank and Bank Mandiri as the holding company and controlling shareholder. The author wants to know how the performance comparison of both. Supposedly if shareholder commitment is high to its subsidiaries, then total assets, equity, net income and financial performance ratios in this case CAR, NPL, NIM, ROA, BOPO and LDR are not much different. The sample data is the financial performance of BSI and Bank Mandiri as of Quarter I 2021 to Quarter IV 2022. The columnogorov-smirnov test is used to test data normality and independent sample t-test to test hypotheses, with the SPSS 25 program. As a result, there is no simultaneous significant differences between BSI and Bank Mandiri in CAR, NPL, NIM, ROA, BOPO and LDR or all financial performance indicators, but partially there are significant differences for all of these financial performance indicators
Co-Authors Abdurohim Abdurohim, Abdurohim Aditya Wardhana Agni Isador Harsapranata Ahmad Junaidi Ainil Mardiah Al Gazali Al Ghazali Alam, A. Aminullah Ana Ramadhayanti Andina Dwijayanti Andri Rizko Yulianto Andriya Risdwiyanto Annisa Purwandari Aprillia Arief Nuryana Aris Hidayat Aris Hidayat Aris Hidayat ARIS KURNIAWAN Aris Kurniawan Aris Kurniawan Ariyanto Ariyanto Budi Akhmad Tarigan Budi Harto Citra Arta, Deddy Novie Dede Mustomi Dede Suleman desi kristanti, desi Devy Sofyanty Dewi Astuti Dewi Astuti Dewi Astuti Dinar Riftiasari Dirgahayu Erri Dwi Aprilyani Dwi Setyaningrum, Etik Elizabeth Yohanes Endang Fatmawati Enos Lolang Ericka Yolandasari Eulin Karlina Faizah, Ana Frans Sudirjo Frans Sudirjo Fransiska Alvianti Bali Gani Wiharso Ghalib Suprianto Ghalib Suprianto Helmy Ivan Taruna Hendy Tannady Herudini Subariyanti I Ketut Suada Ibrahim Sevin Kurnia Ida Zuniarti Ida Zuniarti Ida Zuniarti, Ida Ilham Arief Irvan Dwi Cahyo Irzan Soepriyadi Iwan Henri Kusnadi Jefri Putri Nugraha Johan Hendri Prasetyo Johan Hendri Prasetyo Juliawati, Poniah Julistyono Widodo Karlina, Eulin Kelvin Pangestu Kusnadi, Iwan Henri Kusumaningrum, Aliffah Kusumowardani La Mema Parandy Lotte, Luckhy Natalia Anastasye Lukman Hakim Magdalena Magdalena Magdalena Magdalena Mega Rossalia Nopier Aristia Misbahul Munir Moh. Samsul Arifin Muh. Rezky Naim Mustafa, Fahrina Najihatul Faridy Nuraeni Nurdiani, Tanti Widia Nurhayaty, Ety Nuryana, Arief Nyoman Suardhita nyoman suardhita, nyoman Ohara, Muammar Revnu Prasetyo, Johan Hendri Puji Yuniarti Puspasari, Aprilia Putri Ekaresty Haes Raden Ati Haryati Rasty Yulia Roy Irawan Roydawaty Safrida Sari, Ade Risna Setyawati , Kiki Shabrina, Fildzah Shafa Kirana Sinta Rukiastiandari Siti Toipah Sofyan Marwansyah Sri Rusiyati Sri Rusiyati Sudadi Sugiarti Sugiarti Sugiarti Sugiarti Suryaningsih, Lilik Syukron Sazly Taat Kuspriyono, Taat Tanti Widia Nurdiani Tanti Widia Nurdiani Tengku Riza Zarzani N Tirwan Uli Wildan Nuryanto Wahid Akbar Basudani Wahid Wahid, Wahid Warsono Warsono Wiwin Wianti, Wiwin Wuryanti, Lestari Yohanes Totok Suyoto Yudha Julio Masdha Yulianah Yulianah Zahra Zahra