Claim Missing Document
Check
Articles

Found 2 Documents
Search

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
Edukasi Manajemen Keuangan dalam Praktik Arisan Berbasis Keluarga: Meningkatkan Pemahaman pada Komunitas Ikatan Keluarga: Financial Management Education in Family-Based Rotating Savings Practices: Enhancing Financial Literacy within Kinship Communities Safrizal Safrizal; Heni Sugesti; Meilinda Aggreni; Yogi Chandra; Novira Fazri Nanda
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2026): Januari 2026
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v6i1.4718

Abstract

Abstrak Kegiatan arisan merupakan tradisi sosial-ekonomi yang telah mengakar dalam masyarakat Indonesia, khususnya di komunitas keluarga. Arisan berpotensi menjadi media pemberdayaan ekonomi keluarga, namun praktiknya seringkali hanya bersifat konsumtif dan belum didukung oleh pemahaman manajemen keuangan yang memadai. Pengabdian ini menyasar Komunitas Ikatan Keluarga di Kelurahan Air Dingin, Kecamatan Bukit Raya, yang aktif melakukan arisan namun masih menghadapi berbagai kendala dalam pengelolaan keuangan pribadi dan usaha rumahan. Tujuan kegiatan ini adalah: (1) meningkatkan literasi dan keterampilan manajemen keuangan keluarga dan usaha kecil; (2) mendorong pemanfaatan dana arisan untuk kegiatan produktif seperti modal usaha atau tabungan; dan (3) membangun sistem pencatatan keuangan sederhana untuk anggota komunitas. Metode yang digunakan adalah Participatory Action Research (PAR) dengan pendekatan pelatihan dan pendampingan partisipatif, termasuk ceramah, simulasi, diskusi kelompok, dan refleksi. Evaluasi dilakukan melalui pre-test dan post-test serta umpan balik peserta. Dengan pendekatan yang kontekstual dan praktis, kegiatan ini diharapkan dapat menumbuhkan kesadaran finansial, meningkatkan kemampuan pengelolaan dana arisan secara produktif, dan memperkuat ketahanan ekonomi rumah tangga melalui model edukasi yang mudah direplikasi di komunitas lainnya. Kata kunci: manajemen keuangan keluarga; arisan produktif; literasi keuangan; usaha rumahan; pemberdayaan komunitas Financial Management Education in Family-Based Rotating Savings Practices: Enhancing Financial Literacy within Kinship Communities Abstract The activity of “arisan” (rotating savings and credit association) is a socio-economic tradition deeply rooted in Indonesian society, particularly within family communities. Arisan has the potential to serve as a medium for family economic empowerment; however, in practice, it often remains consumptive in nature and lacks adequate understanding of financial management. This community service program targets the Family Association Community in Air Dingin Village, Bukit Raya District, which actively conducts arisan but still faces various challenges in managing personal and home-based business finances. The objectives of this activity are: (1) to enhance family and small business financial literacy; (2) to encourage the productive use of arisan funds for activities such as business capital or savings; and (3) to develop a simple financial recording system for community members. Using a participatory approach that includes lectures, simulations, group discussions, and reflection, this activity is expected to raise financial awareness, improve the ability to manage arisan funds productively, and strengthen household economic resilience through an educational model that is practical and replicable in other communities. Keywords: family financial management; productive arisan; financial literacy; home-based business; community empowerment.