ANALISIS PERBANDINGAN LAPORAN KEUANGAN TERHADAP KINERJA BANK SYARIAH INDONESIA (BSI) MELALUI PENDEKATAN INCOME STATEMENT DAN VALUE STATEMENT

Sisti, Fir Piriyanti (2024) ANALISIS PERBANDINGAN LAPORAN KEUANGAN TERHADAP KINERJA BANK SYARIAH INDONESIA (BSI) MELALUI PENDEKATAN INCOME STATEMENT DAN VALUE STATEMENT. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Dilatar belakangi oleh permasalahan seputar laporan kinerja keuangan BSI dimana laporan kinerja keuangan BSI belum dapat memberikan hasil analisis kinerja keuangan BSI secara tepat. Sehingga menyebabkan masyarakat beranggapan, bahwa laporan keuangan bank syariah Indonesia belum memberikan analisa kinerja yang memadai. Oleh karena itu, peneliti tertarik untuk mengadakan penelitian seputar analisis perbandingan laporan keuangan terhadap kinerja bank syariah Indonesia (BSI) yang terdiri dari total aktiva, total modal, pendapatan bersih dan laba bersih melalui pendekatan income statement dan value added statement. Adapun tujuan dari penelitian ini adalah: mengetahui perbandingan laporan keuangan Bank Syariah Indonesia (BSI) melalui pendekatan Value added statement (Nilai tambah) dan Income Statement (Laba Rugi), serta mengetahui pendekatan income statement dan value added statement dalam prespektif islam. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif. Data diperoleh dengan melakukan studi kepustakaan terhadap laporan keuangan Bank Syari’ah Indonesia (BSI) yang sudah diaudit sebelumnya serta diterbitkan oleh Bursa Efek Indonesia (BEI). Instrumen yang digunakan dalam penelitian ini adalah dokumentasi. Sedangkan teknik analisis data yang digunakan adalah deskriptif kuatitatif. Hasil dari penelitian ini, adalah: (1) Rasio ROA, ROE, dan NPM dengan menggunakan pendekatan Value Added Statement lebih besar dibandingakan dengan menggunakan pendekatan Income Statement (2) Penambahan laporann Nilai Tambah (Value Added Statement) pada laporan keuangan disarankan karena Laporan Nilai Tambah (Value Added Statement) lebih sesuai dengan prinsip Syari’ah. Kata Kunci: Laporan Keuangan, Kinerja Bank Syariah Indonesia (BSI), Income Statement, Value Added Statement iii ABSTRACK The background is the problems surrounding BSI's financial performance reports where BSI's financial performance reports have not been able to provide accurate results of BSI's financial performance analysis. This causes the public to assume that the financial reports of Indonesian sharia banks do not provide adequate performance analysis. Therefore, researchers are interested in conducting research regarding comparative analysis of financial reports on the performance of Indonesian sharia banks (BSI) consisting of total assets, total capital, net income and net profit using the income statement and value added statement approaches. The aim of this research is: to find out the comparison of the financial statements of Bank Syariah Indonesia (BSI) using the Value added statement (Added value) and Income Statement (Profit and Loss) approaches, as well as knowing the income statement and value added statement approaches from an Islamic perspective. This research uses qualitative research with a descriptive approach. Data was obtained by conducting a literature study of the financial reports of Bank Syari'ah Indonesia (BSI) which had been previously audited and published by the Indonesian Stock Exchange (BEI). The instrument used in this research is documentation. Meanwhile, the data analysis technique used is quantitative descriptive. The results of this research are: (1) The ROA, ROE and NPM ratios using the Value Added Statement approach are greater than those using the Income Statement approach (2) Adding a Value Added Statement to the financial report is recommended because the Value Report Add (Value Added Statement) is more in line with Sharia principles. Keywords: Financial Report, Performance of Bank Syariah Indonesia (BSI), Income Statement, Value Added Statemen

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