HIGHLIGHTS
- What: This study analyzes 4 variables including the merger variable as an independent variable, the ICG variable (SSB`s remuneration and independence) as a moderating variable, and the maqashid sharia performance variable as the dependent variable. This is because the purpose of this merger is to carry out sharia so that human welfare can be realized, in other words, the merger of Islamic banks has a goal for the good or benefit of mankind. In fact, this is different in reality which turns out that the results of the study show that SSB remuneration has a negative . . .

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