Analisis Perbandingan Kinerja Keuangan Dan Ekonomi Sosial Bank Syariah Antara Sebelum Dan Sesudah Ditetapkannya Fatwa MUI Tentang Haramnya Bunga Bank
Abstract: This study aims to
find out the comparison between the performance of Islamic Banks including
financial performances such as the ratio of ROA, ROE, FDR and CAR as wells
economic and social performance such as MMR ratio before and after the
determination of fatwa regarding the prohibition against bank interest.
Quantitative approach and independent sample t-test has been used in this
study. The data is a secondary data which was obtained by collecting the annual
financial reports. The result of the independent sample t-test shows that there
are significant differences between the performance of the Islamic banks before
and after the fatwa on the ratio of ROE, FDR and MMR. Whereas on the ratio of
ROA and CAR have no significant difference before and after the fatwa.
Keywords: comparison analysis,
Islamic banks performances, fatwa Indonesian ulama council, regarding the
prohibition of bank interest
Penulis: Lia Auliah Rachmah,
Nisful Laila
Kode Jurnal: jpmanajemendd161313