This study aims to analyze the financial performance of Islamic commercial banks and Islamic business units between before and during the pandemic. This study uses an analysis of the soundness of banks known as CAMEL, which is proxied into the ratio of CAR, NPF, ROA, BOPO and FDR. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of two or more properties and objects studied in a certain frame of mind. This study uses monthly financial reports in 2019-2020. The population of this research is Islamic commercial banks and Islamic business units that issue monthly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show significant differences in the CAR ratio of Islamic commercial banks, NPF of Islamic commercial banks and Islamic business units, BOPO of Islamic business units, and FDR of Islamic commercial banks. Meanwhile, there was no significant difference between before and during the pandemic for the ROA of Islamic commercial banks and Islamic business units, BOPO of Islamic commercial banks, and FDR of Islamic business units.

Boarding school is an Islamic institution that has a noble goal, that is to educate the community in which is called santri, so that it becomes a human being beneficial to himself more for the outside community. To be a students who hope to be able to be useful in the midst of society, for that institution of boarding schools create a variety of programs and education either in the form of character education and formal education in order to adapt themselves With the demands of the epoch but still on the line of provisions taught his religion that is Islam. In a boarding school certainly has leaders who lead the entire students therein, as the caretaker as well as the main leader of boarding school is a major role in realizing the vision and mission of boarding schools, because only the top The entire activity will run.The method used in this study is a qualitative method in which the source of results is obtained from interviews with predetermined sources. The results of the study prove that the role of the kyai is very urgent for the life of the boarding school community in it,because the kyai is the leader of the boarding school. In realizing a common goal in educating and shaping the character of santri as needed in the midst of society, of course there are several obstacles. However, this is still a reasonable limit and is handled jointly by the kyai together with the administrators of the Salafiyah Dawuhan Islamic boarding school. ABSTRAKPondok pesantren merupakan lembaga islam yang memiliki tujuan yang mulia, yakni mendidik masyarakat di dalamnya yang mana disini disebut santri, agar menjadi insan yang bermanfaat bagi dirinya lebih-lebih bagi masyarakat luar. Untuk menjadi santri yang diharap kelak akan mampu berguna ditengah-tengah masyarakat, untuk itu lembaga pondok pesantren menciptakan berbagai macam program dan pendidikan baik berupa pendidikan karakter maupun pendidikan formal agar dapat menyesuaikan diri dengan tuntutan jaman namun tetap pada garis ketentuan yang diajarkan agamanya yaitu agama islam. Dalam sebuah pondok pesantren tentu memiliki pemimpin yang memimpin seluruh santri didalamnya, kyai sebagai pengasuh sekaligus pemimpin utama pondok pesantren merupakan peran utama dalam mewujudkan visi dan misi pondok pesantren, karena hanya atas intruksinyalah seluruh kegiatan akan berjalan. Metode yang digunakan dalam penelitian ini merupakan metode kualitatif yang mana sumber hasil didapat dari hasil wawancara ke narasumber yang sudah ditentukan. Hasil penelitian membuktikan bahwasanya peran kyai begitu sangat urgen bagi kehidupan masyarakat pondok pesantren didalamnya, karena kyai merupakan pemimpin pesantren. Di dalam mewujudkan sebuah tujuan bersama dalam mendidik dan membentuk karakter santri sesuai yang dibutuhkan ditengah masyarakat, tentu terdapat beberapa hambatan-hambatan. Namun hal demikian masih merupakan batas wajar dan ditangani bersama oleh kyai bersama para pengurus pondok pesantren Salafiyah Dawuhan.

This study aims to show the financial performance of companies listed on the Indonesian stock exchange before and after mergers and acquisitions. This study uses a quantitative approach, with the population being all companies listed on the Indonesian stock exchange. The sampling technique uses purposive sampling to obtain a total sample of 45 companies. This study uses six financial ratios, namely, return on equity (ROA), net profit margin (NPM), quick ratio (QR), debt to asset ratio (DAR), total asset turnover (TATO), and price earning ratio (PER). Data analysis using the Wilcoxon rank test. The results showed significant differences in the ROA and NPM values before and after mergers and acquisitions were carried out. Then the value of QR, DAR, TATO, and PER is no significant difference before and after mergers and acquisitions. This study can be a reference for company owners in making decisions for mergers and acquisitions of companies.

Abstract This study aims to analyze the impact of mergers and acquisitions on the financial performance of publicly traded companies listed on the Indonesian stock exchange that conducted mergers and acquisitions from 2006 to 2015. This study uses six financial ratios, namely return on equity (ROA), net profit margin (NPM), quick ratio (QR), debt to asset ratio (DAR), total asset turn over (TATO) and price earning ratio (PER). The analytical method used in this research is nonparametric analysis using the Wilcoxon rank test. The Wilcoxon rank test is a nonparametric analysis that compares two paired samples. This study compares the company's financial performance one year before mergers and acquisitions with one year after mergers and acquisitions. The results showed that there were significant differences in the ROA and NPM values. Then on the values ​​of QR, DAR, TATO and PER there is no significant difference between before and after mergers and acquisitions.