ANALISIS KOMPARATIF LABA BERSIH PEMBIAYAAN BANK UMUM SYARIAH SEBELUM DAN SESUDAH MERGER BANK SYARIAH INDONESIA (BSI) DALAM PERSPEKTIF EKONOMI ISLAM PADA MASA PANDEMI COVID-19

AMIN, FATHURRIZQI AZIS (2022) ANALISIS KOMPARATIF LABA BERSIH PEMBIAYAAN BANK UMUM SYARIAH SEBELUM DAN SESUDAH MERGER BANK SYARIAH INDONESIA (BSI) DALAM PERSPEKTIF EKONOMI ISLAM PADA MASA PANDEMI COVID-19. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Pandemi Covid-19 merupakan tantangan nyata bagi dunia usaha, termasuk di dalamnya industri jasa keuangan perbankan. Kinerja perbankan syariah global kembali diuji dengan adanya pandemi Covid-19 termasuk kinerja Bank Umum Syariah. Sejalan dengan perkembangan bank syariah di Indonesia, Bank Umum Syariah BUMN yang terdiri dari BRI Syariah (BSI), BNI Syariah (BNIS) dan Bank Syariah Mandiri (BSM) melalukan merger menjadi Bank Syariah Indonesia (BSI) pada era pandemi yang diharapkan bisa menghasilkan laba bersih yang lebih besar lagi melalui penyaluran pembiayaan mudharabah, musyarakah,ijarah dan pembiayaan murabahah sehingga bisa memperbesar tingkat penetrasi pasar di penjuru Indonesia. Sementara itu, adanya merger pada perusahaan tersebut ternyata juga akan menimbulkan banyak tantangan mengingat merger dilakukan di tengah bencana pandemi Covid-19 berlangsung. Rumusan masalah dalam penelitian ini adalah Bagaimana perbedaan laba bersih, pembiayaan mudharabah, pembiayaan musyarakah,pembiayaan ijarah dan pembiayaan murabahah bank syari„ah sebelum dan sesudah merger pada masa covid-19 ? Bagaimana peningkatan laba bersih bank syari„ah sebelum dan sesudah merger pada masa covid-19 ? Penelitian ini bertujuan melihat bagaimana perbedaan laba bersih, pembiayaan mudharabah, pembiayaan musyarakah ,pembiayaan ijarah dan pembiayan murabahah bank syari‟ah sebelum dan sesudah merger pada masa covid-19 dan bagaimana peningkatan laba bersih bank syari‟ah sebelum dan sesudah merger pada masa covid-19. Penelitian ini menggunakan penelitian kuantitatif dengan sifat komparatif. Sumber data yang digunakan adalah data sekunder yang di publikasikan dalam laporan posisi keuangan bulanan BRI Syariah, laporan posisi keuangan bulanan Bank BNI Syariah, laporan posisi keuangan bulanan Bank Syariah Mandiri (BSM) dan laporan posisi keuangan bulanan Bank Syari‟ah Indonesia (BSI) dengan periode sebelum merger yaitu Juli 2020 - Januari 2021 serta periode setelah merger yaitu Februari 2021 - Agustus 2021. Alat statistik yang di gunakan yaitu berupa SPSS (Statistical Package for the Social Sciences) Versi 21. Uji yang di lakukan menggunakan uji perbandingan Paired Sample T-Test dan Koefisien Determinasi (R2 ). Hasil penelitian yang diperoleh menunjukan bahwa terdapat perbedaan yang signifikan antara laba bersih, pembiayaan mudharabah, pembiayaan musyarakah, pembiayaan ijarah dan pembiayaan murabahah bank syari‟ah sebelum dan sesudah merger pada masa covid-19. Kemudian terdapat peningkatan laba bersih pada bank syariah sebelum dan setelah merger pada masa covid 19 sebesar 30 %. Bagi Pimpinan dan Direktur Bank Syariah di Indonesia di harapkan lebih mengembangkan pada akselerasi transformasi digitalisasi pada sistem pembayaran agar dapat membangun sinergi memajukan ekonomi dan keuangan syariah pada masa pandemi covid-19 serta mampu menarik nasabah lebih banyak sehingga meningkatkan laba bersih dari Bank Syariah Indonesia (BSI). Kata Kunci : Bank Syariah, Laba Bersih, Merger dan Covid-19 ABSTRACT The Covid-19 pandemic is a real challenge for the business world, including the banking financial services industry. The performance of global Islamic banking was again tested with the Covid-19 pandemic, including the performance of Islamic Commercial Banks. In line with the development of Islamic banks in Indonesia, BUMN Sharia Commercial Banks consisting of BRI Shariah (BSI), BNI Shariah (BNIS) and Bank Shariah Mandiri (BSM) merged to become Bank Shariah Indonesia (BSI) during the pandemic era which is expected to generate profits. even greater net income through the distribution of mudharabah, musyarakah, ijarah and murabahah financing so as to increase the level of market penetration throughout Indonesia. Meanwhile, the merger of these companies will also pose many challenges considering that the merger was carried out in the midst of the ongoing Covid-19 pandemic. The formulation of the problem in this study is how are the differences in net income, mudharabah financing, musyarakah financing, ijarah financing and sharia bank murabahah financing before and after the merger during the covid-19 period? How to increase the net profit of Islamic banks before and after the merger during the Covid-19 period? This study aims to see how the differences in net income, mudharabah financing, musyarakah financing, ijarah financing and murabahah financing of Islamic banks before and after the merger during the covid-19 period and how the increase in the net profit of Islamic banks before and after the merger during the covid-19 period. 19. This study uses quantitative research with a comparative nature. The data sources used are secondary data published in the monthly financial position report of BRI Shariah, the monthly financial position report of Bank BNI Shariah, the monthly financial position report of Bank Shariah Mandiri (BSM) and the monthly financial position report of Bank Shariah Indonesia (BSI) with the period before the merger is July 2020 - January 2021 and the period after the merger is February 2021 - August 2021. The statistical tool used is in the form of SPSS (Statistical Package for the Social Sciences) Version 21. The test is carried out using the Paired Sample T-comparison test. Test and Coefficient of Determination (R2 ). The results obtained show that there are significant differences between net income, mudharabah financing, musyarakah financing, ijarah financing and murabahah financing of Islamic banks before and after the merger during the covid-19 period. Then there was an increase in net profit for Islamic banks before and after the merger during the COVID-19 period by 30%. For the Leaders and Directors of Islamic Banks in Indonesia, it is hoped that they will develop more in accelerating the digitalization transformation of the payment system in order to build synergies in advancing the Islamic economy and finance during the COVID-19 pandemic and be able to attract more customers so as to increase the net profit of Bank Shariah Indonesia (BSI). Keywords: Islamic Bank, Net Profit, Merger and Covid-19

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