PERBANDINGAN KINERJA KEUANGAN DENGAN MENGGUNAKAN PENDEKATAN LABA RUGI DAN NILAI TAMBAH SYARIAH PADA BANK RAKYAT INDONESIA SYARIAH

IRVAN AGUS SETIAWAN, 17403163036 (2020) PERBANDINGAN KINERJA KEUANGAN DENGAN MENGGUNAKAN PENDEKATAN LABA RUGI DAN NILAI TAMBAH SYARIAH PADA BANK RAKYAT INDONESIA SYARIAH. [ Skripsi ]

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Abstract

ABSTRACT Thesis with the title "Comparison of Financial Performance Using the Profit and Loss and Sharia Value Added Approach to the Sharia Bank Rakyat Indonesia" was written by Irvan Agus Setiawan, NIM. 17403163035, supervisor Sri Dwi Estiningrum, S.E., Ak., MM. This research is motivated by the discrepancy between the facts and the reality all the foundations and reporting in Islamic financial institutions use sharia value-added reports, but in reality there are still many institutions in Indonesia that use profit / loss statements. The identification of problems in this study are: 1) How is the financial performance of BRI Syariah as measured by the Return On Asset (ROA) ratio based on the profit / loss approach and the sharia added value approach 2) How is the financial performance of BRI Syariah as measured by the Return On Equity (ROE) ratio ) based on the profit / loss approach and the sharia value added approach 3) How is the financial performance of BRI Syariah as measured by the ratio of net income per earning asset (LBAP) based on the profit / loss approach and the sharia value added approach 4) How is the financial performance of BRI Syariah as measured by Net Profit Margin (NPM) ratio based on the profit / loss approach and the sharia value added approach 5) How is BRI Syariah's financial performance as measured by the Ratio of Operating Expenses per Operating Income (BOPO) based on the profit / loss approach and the sharia value added approach 6) What is the fastest differences in financial performance at BRI Syariah based on the profit and loss approach and the t value approach add to sharia. This research is a comparative and descriptive study with a qualitative approach, researchers will analyze the Comparison of Financial Performance Using the Sharia Profit and Value Added Approach at Sharia Bank Rakyat Indonesia. The research data was obtained from secondary data, which has been published by BRI Syariah banks. The data is in the form of financial statements from 2014 to 2018. The data collected will be analyzed by descriptive and comparative analysis methods, where researchers will conduct in-depth research on financial performance using the ratio of ROA, ROE, NPM, LBAP and BOPO with the profit and loss approach and value added. The results of this study indicate that: 1) The financial performance of BRI Syariah banks as measured by Return On Assets (ROA) based on the profit / loss and value added approach of sharia for its performance shows that quantitatively the value added approach has a higher ratio value than the profit and loss approach. . 2) The financial performance of BRI Syariah banks as measured by Return On Equity (ROE) based on the profit / loss and value added approach of sharia for its performance shows that quantitatively the value added approach has a higher value ratio than the profit and loss approach. 3) The financial performance of BRI Syariah banks as measured by the ratio of net income per earning asset (LBAP) based on the profit / loss and sharia value added approach shows quantitatively the value added approach has a higher value ratio than the profit and loss approach. 4) The financial performance of BRI Syariah banks as measured by the Net Profit Margin (NPM) ratio based on the profit / loss and Islamic value added approach shows that quantitatively the value added approach has a higher value ratio than the profit and loss approach. 5) The financial performance of BRI Syariah banks as measured by the Ratio of Operating Expenses per Operating Income (BOPO) based on the Sharia profit / loss and value added approach shows that there is no difference because the BOPO calculation uses the same profit and loss approach and value added approach. 6) Overall financial performance of BRI Syariah banks based on the profit / loss and value added approach of sharia shows quantitatively this shows that the value added performance has high value. However, the range of value-added performance data distribution is also getting wider and with higher standard errors. Keywords: Financial Performance, Profit and Loss Approach, Sharia Value Added Approach, ROA Ratio, ROE, NPM, LBAP, and BOPO

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