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All Journal Jurnal Hukum Ekonomi Syariah International Journal Management and Economic (IJME)
Meilinda Anggreni
Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance

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EVALUATING ISLAMIC BANK PERFORMANCE PRE- AND POST-MERGER USING EVA Eva Ulfah Rahayu; Safrizal; Meilinda Anggreni; Novira Fazri Nanda; Tiara Nurpratiwi
International Journal Management and Economic Vol. 4 No. 3 (2025): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i3.2248

Abstract

The merger of three state-owned Islamic banks under Himbara—BRIS, BNIS, and BSM—into Bank Syariah Indonesia (BSI) in 2021 represents a pivotal development in the consolidation and strengthening of Indonesia’s Islamic banking industry. This study aims to evaluate and compare the financial performance of Islamic banks in Indonesia before and after the merger by employing the Economic Value Added (EVA) method, which incorporates the Weighted Average Cost of Capital (WACC) to provide a more accurate assessment of value creation. The research period spans from 2018 to 2023, covering three years prior to the merger (2018–2020) and three years following the merger (2021–2023). The findings reveal that EVA values remained negative throughout the entire observation period. However, there was a slight improvement in negative EVA values prior to the merger, whereas a further deterioration was observed in the post-merger period. These results suggest that the merger has not yet led to an enhancement in financial value creation, and they highlight the need for a critical reassessment of BSI’s financial strategies moving forward
Analysis of Zakat, Infaq, and Sadaqah (ZIS) Management in Mosque Zakat Collection Units (UPZ) in Palembang City Dessy Carolina; M. Arief Apriansyah; Meilinda Anggreni; Tiara Nurpratiwi
Jurnal Hukum Ekonomi Syariah Vol. 9 No. 2 (2025): Desember 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/a8zexj74

Abstract

Mosque Zakat Collection Units (UPZ) occupy a distinct strategic position, operating as grassroots collection centers and enjoying high communal trust. However, UPZ Mosques including the 369 officially registered units in Palembang City often operate within a duality: adhering to formal regulatory demands from BAZNAS while simultaneously managing limited human resources and organizational structures. This research aims to comprehensively analyze ZIS management practices within these Mosque UPZ in Palembang City. This study employed a descriptive qualitative approach utilizing a multiple case study design. The sample selection was conducted through Stratified Purposive Sampling, resulting in the selection of 18 Mosque UPZ representing variations in collection scale and location context. Primary data was gathered via in-depth interviews with key UPZ. The findings reveal significant heterogeneity in ZIS management practices among the sampled Mosque UPZ in Palembang City. While fundamental collection and local distribution activities generally align, primary challenges identified include inconsistent accountability systems (record-keeping and reporting) and limitations in certified human capital. UPZ with a large scale of collection tend to exhibit more structured and transparent management processes. ZIS management within Mosque UPZ in Palembang City requires strategic harmonization between community-based practices and formal accountability requirements. The practical implication of this study underscores the necessity for structured capacity building programs delivered by BAZNAS Palembang City. These programs should focus on improving financial literacy and standardized reporting among UPZ human resources. 
Co-Authors Dessy Carolina Eva Ulfah Rahayu M. Arief Apriansyah Novira Fazri Nanda Safrizal Tiara Nurpratiwi