Spin off is separation of the sharia unit into a new company independent from its conventional parent. Spin off is a strategic issue for sustainability and development of Islamic financial institutions including Sharia Insurance. Independence and focus on the spin off process are positive. However, the economies of scale for stability and sustainable growth become challenges. The prob…
Penelitian ini bertujuan untuk membandingkan kinerja keuangan Bank Umum Syariah (BUS) hasil konversi dan spin off. Rasio keuangan yang digunakan dalam penelitian ini adalah Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Return on Assets (ROA), Return on Equity (ROE) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO). Adapun BUS yang menjadi sampel dalam pene…