ANALISIS KOMPARATIF KINERJA KEUANGAN PT. BANK SYARIAH MANDIRI (BSM), PT. BANK RAKYAT INDONESIA (BRI) SYARIAH TBK., DAN PT. BANK NEGARA INDONESIA (BNI) SYARIAH SEBELUM DAN SETELAH MERGER MENJADI PT. BANK SYARIAH INDONESIA (BSI) TBK.

The purpose of this research is to know the comparison of financial performance PT. Bank Syariah Mandiri (BSM), PT. Bank Rakyat Indonesia (BRI) Syariah Tbk., and PT. Bank Negara Indonesia (BNI) Syariah before and after the merger into PT. Bank Syariah Indonesia (BSI) Tbk. The object of this research is the financial performance of PT. Bank Syariah Mandiri (BSM), PT. Bank Rakyat Indonesia (BRI) Syariah Tbk., and PT. Bank Negara Indonesia (BNI) Syariah prior to the merger in Quarter I to III of 2020 and PT. Bank Syariah Indonesia (BSI) Tbk. Quarters I to III of 2021. The method used is descriptive quantitative. The type of data used is secondary data obtained from the official website of the Financial Services Authority (OJK) www.ojk.go.id. The data collection techique is done by literature study. Based on the reseach results, it can be seen that: (1) the results of the analysis liquidity ratios in banks before the merger (PT. Bank Syariah Mandiri and PT. Bank Rakyat Indonesia (BRI) Syariah Tbk.) are better than bank after the merger (PT. Bank Syariah Indonesia (BSI) Tbk.); (2) analysis solvency ratios in bank before the merger (PT. Bank Rakyat Indonesia (BRI) Syariah Tbk.) is better than bank after the merger (PT. Bank Syariah Indonesia (BSI) Tbk.); (3) analysis profitability ratios in bank after the merger (PT. Bank Syariah Indonesia (BSI) Tbk.) is better than bank before the merger (PT. Bank Syariah Mandiri (BSM) and PT. Bank Rakyat Indonesia (BRI) Syariah); and (4) analysis activity ratios in bank before the merger (PT. Bank Rakyat Indonesia (BRI) Syariah Tbk.) is better than bank after the merger (PT. Bank Syariah Indonesia (BSI) Tbk).