ANALISIS DAMPAK MERGER TERHADAP ISLAMICITY PERFORMANCE INDEX: STUDI KOMPARATIF BANK UMUM SYARIAH BUMN

DINI, JUNIARTI (2025) ANALISIS DAMPAK MERGER TERHADAP ISLAMICITY PERFORMANCE INDEX: STUDI KOMPARATIF BANK UMUM SYARIAH BUMN. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Merger yang dilakukan antara BRI Syariah, BNI Syariah, dan Bank Syariah Mandiri menjadi Bank Syariah Indonesia (BSI) pada tahun 2021 diharapkan mampu meningkatkan daya saing dan memperkuat peran perbankan syariah di Indonesia. Penelitian ini bertujuan untuk menganalisis dampak merger terhadap kinerja Bank Umum Syariah BUMN dengan menggunakan pendekatan Islamicity Performance Index (IPI). Penelitian ini menggunakan pendekatan kuantitatif komparatif dengan data sekunder berupa laporan keuangan periode 2017–2024 yang dianalisis melalui uji Wilcoxon Signed Rank Test. Indikator IPI yang digunakan meliputi Zakat Performance Ratio (ZPR), Profit Sharing Ratio (PSR), Equitable Distribution Ratio (EDR), dan Islamic Income vs Non-Islamic Income Ratio (IIcR). Hasil analisis menunjukkan bahwa tiga dari empat indikator, yaitu ZPR, PSR, dan IIcR mengalami perubahan signifikan secara statistik setelah merger, yang mencerminkan peningkatan dalam pengelolaan zakat, efektivitas pembagian hasil, dan kepatuhan terhadap prinsip pendapatan syariah. Namun, indikator EDR tidak menunjukkan perbedaan signifikan, mengindikasikan bahwa aspek pemerataan distribusi kekayaan belum optimal. Temuan ini menunjukkan bahwa merger memberikan dampak positif terhadap sebagian besar aspek kinerja keuangan syariah. Implikasi dari penelitian ini menegaskan pentingnya penguatan strategi sosial ekonomi dalam kebijakan pasca-merger agar fungsi lembaga keuangan syariah sebagai agen keadilan dan kesejahteraan dapat tercapai secara menyeluruh sesuai prinsip Sharia Enterprise Theory. Kata Kunci: merger, Islamicity Performance Index, bank syariah, kinerja keuangan, Sharia Enterprise Theory ABSTRACT The merger between BRI Syariah, BNI Syariah, and Bank Syariah Mandiri into Bank Syariah Indonesia (BSI) in 2021 is expected to increase competitiveness and strengthen the role of Islamic banking in Indonesia. This study aims to analyze the impact of mergers on the performance of BUMN Islamic Commercial Banks using the Islamicity Performance Index (IPI) approach. This study uses a comparative quantitative approach with secondary data in the form of financial statements for the period 2017-2024 which are analyzed through the Wilcoxon Signed Rank Test. The IPI indicators used include Zakat Performance Ratio (ZPR), Profit Sharing Ratio (PSR), Equitable Distribution Ratio (EDR), and Islamic Income vs Non-Islamic Income Ratio (IIcR). The analysis shows that three out of four indicators, namely ZPR, PSR, and IIcR experienced statistically significant changes after the merger, reflecting improvements in zakat management, profit sharing effectiveness, and compliance with Islamic income principles. However, the EDR indicator did not show any significant difference, indicating that the equitable aspect of wealth distribution has not been optimized. The findings suggest that the merger has a positive impact on most aspects of Islamic financial performance. The implications of this study emphasize the importance of strengthening socio-economic strategies in post-merger policies so that the function of Islamic financial institutions as agents of justice and welfare can be achieved as a whole according to the principles of Sharia Enterprise Theory. Keywords: merger, Islamicity Performance Index, Islamic banks, financial performance, Sharia Enterprise Theory.

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