ANALISIS DU PONT SYSTEM DENGAN TIME SERIES APPROACH (TSA) DAN CROSS SECTIONAL APPROACH (CSA) DALAM PENILAIAN KINERJA KEUANGAN (Studi Pada Laporan Kauangan Bank Umum Syariah Periode Tahun 2018 – 2020)

SHINTA, ANISA (2022) ANALISIS DU PONT SYSTEM DENGAN TIME SERIES APPROACH (TSA) DAN CROSS SECTIONAL APPROACH (CSA) DALAM PENILAIAN KINERJA KEUANGAN (Studi Pada Laporan Kauangan Bank Umum Syariah Periode Tahun 2018 – 2020). Undergraduate thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Adanya pandemic Covid-19 diakhir tahun 2019 yang mana berakibat dengan menurunnya beberapa sektor terutama sektor perbankan, penilaian kinerja keuangan sangat penting dalam mengetahui perusahaan mana yang masih cukup baik dalam mengelola dananya ditengah menurunnya sektor perbankan. Dalam penelitian ini terdapat beberapa rumusan masalah yaitu bagaimana kinerja keuangan pada Bank Umum Syariah berdasarkan analisis Du Pont System dengan Time Series Approach (TSA) dan Cross Sectional Approach (CSA) periode tahun 2018 – 2020 dan bagaimana analisis Du Pont System Bank Umum Syariah berdasarkan perspektif ekonomi Islam. Metode dalam penelitian ini menggunakan pendekatan kuantitatif dengan sampel 42 laporan keuangan Bank Umum Syariah (BUS) di Indonesia. Metode analisis data yang digunakan adalah mencari Return On Investment (ROI) dengan cara mengalikan Net Profit Margin (NPM) dengan Total Assets Turnover (TATO). Hasil penelitian ini menunjukan bahwa kinerja keuangan bank umum syariah selama periode tahun 2018 - 2020 berdasarkan analisis Du Pont System dengan Time Series Approach (TSA) diketahui bahwa PT. Bank Mega Syariah mengalami kenaikan margin laba, perputaran aktiva dan pengembalian investasi setiap tahunnya sedangkan PT. Bank Jabar Banten Syariah mengalami penurunan setiap tahunnya. Selanjutnya kinerja keuangan bank umum syariah selama periode tahun 2018 - 2020 berdasarkan analisis Du Pont System dengan Cross Sectional Approach (CSA) diketahui bahwa PT. Bank Panin Dubai Syariah memiliki ROI tertinggi dari 14 Bank Umum Syariah di Indonesia. Dan dalam perspektif ekonomi Islam laporan keuangan memiliki fungsi yang sangat penting untuk memberikan informasi kepada masyarakat agar tidak ada kesalahpahaman dan pihak yang dirugikan. Kata kunci : Bank Umum Syariah, Kinerja Keuangan, Du Pont System, Time Series Approach (TSA), Cross Sectional Approach (CSA). iv ABSTRACT Due to the Covid-19 pandemic at the end of 2019, which resulted in the decline of several sectors, especially the banking sector, financial performance assessment is very important in knowing which companies are still quite good at managing their funds amid the decline in the banking sector. In this study, there are several problem formulations, namely how the financial performance of Islamic Commercial Banks is based on the analysis of the Du Pont System with Time Series Approach (TSA) and Cross Sectional Approach (CSA) for the period 2018 – 2020 and how is the Du Pont System analysis of Islamic Commercial Banks based on the perspective of Islamic economics. The method in this study uses a quantitative approach with a sample of 42 financial statements of Islamic Commercial Banks (BUS) in Indonesia. The data analysis method used is to find the Return On Investment (ROI) by multiplying the Net Profit Margin (NPM) with the Total Assets Turnover (TATO). The results of this study indicate that the financial performance of Islamic commercial banks during the period 2018 - 2020 based on the Du Pont System analysis with the Time Series Approach (TSA) it is known that PT. Bank Mega Syariah experienced an increase in profit margins, asset turnover and investment returns every year while PT. Bank Jabar Banten Syariah has decreased every year. Furthermore, the financial performance of Islamic commercial banks during the period 2018 - 2020 based on the Du Pont System analysis with Cross Sectional Approach (CSA) it is known that PT. Panin Dubai Syariah Bank has the highest ROI of 14 Islamic Commercial Banks in Indonesia. And in the perspective of Islamic economics, financial statements have a very important function to provide information to the public so that there are no misunderstandings and harmed parties. Keywords: Islamic Commercial Banks, Financial Performance, Du Pont System, Time Series Approach (TSA), sCross Sectional Approach (CSA)

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