PERBANDINGAN DAN TREND KINERJA KEUANGAN BPRS SELAMA LINKAGE PROGRAM DENGAN BANK SYARIAH PERIODE 2011 - 2016 (STUDI KASUS BPRS BAKTIMAKMUR INDAH, BPRS BHAKTI SUMEKAR, DAN BPRS PNM MENTARI)

        The research aims to discover whether there are any differences in financial performance between Sharia Rural Bank (SRB) which take part in the linkage program and this study was to determine the trend of financial performance in period 2011-2016. The method used in this research is quantitative. The sample were SRB Baktimakmur Indah, SRB Bhakti Sumekar and SRB PNM Mentari and then carried out the analysis different test using ANOVA and Kruskal Wallis test. The variables used in financial performance assessment are ROA, ROE, BOPO, NPF, FDR, and CAR. The data used for this study are secondary data gathered from financial report. Trend analysis of this research showed that SRB Bhakti Sumekar have a good growth in ratio of ROA, ROE, BOPO, NPF and FDR, but SRB Baktimakmur have the most growth in ratio of CAR. Differences in financial performance viewed from ROE, BOPO, NPF, FDR, CAR. But, ROA do not any differences.

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