Analisis Perbandingan Kinerja Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) Sesudah Penerapan PSAK 401
ANALISIS PERBANDINGAN KINERJA BANK UMUM SYARIAH (BUS) DAN UNIT USAHA SYARIAH (UUS) SESUDAH PENERAPAN PSAK 401
DOI:
https://doi.org/10.33197/jabe.vol11.iss1.2025.2614Keywords:
PSAK 401, Islamic Commercial Banks, Islamic Business Units, Sharia Accounting StandardsAbstract
Research This study analyzes the impact of the implementation of PSAK 401 on the performance of Islamic Commercial Banks (BUS) and Islamic Business Units (UUS) in Indonesia. (BUS) and Sharia Business Units (UUS) in Indonesia. Using a quantitative approach with a comparative case study design, this research compares the main financial ratios after the implementation of PSAK 401, as well as between key financial ratios before and after the implementation of PSAK 401, as well as between BUS and UUS. BUS and UUS. Secondary data in the form of monthly financial reports from Bank Syariah Indonesia and Bank CIMB Niaga Syariah for the period 2018-2023 were analyzed using a t-test and trend analysis. The results showed a significant increase in CAR, ROA, and a decrease in Gross NPF and BOPO after the implementation of PSAK 401 in both types of entities. in both types of entities. UUS consistently showed superior performance compared to BUS in most indicators. The implementation of PSAK 401 proved effective in improving the quality of financial reporting and performance of Islamic banking performance, although there are differences in the level of impact between BUS and UUS. The findings This finding has important implications for regulators in adjusting policies to support the development of Islamic banking, as well as for practitioners in optimizing the quality of financial reporting. policies to support the development of BUSs, as well as for practitioners in optimizing implementation of PSAK 401 and improving management practices.
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