ANALISIS PERBANDINGAN KINERJA KEUANGAN PT BANK BRI SYARIAH MENGGUNAKAN LAPORAN LABA RUGI DAN NILAI TAMBAH
DOI:
https://doi.org/10.24256/joins.v3i1.1446Abstract
Abstract: This study is entitled "Comparative analysis of financial performance of PT. Bank BRISyariah uses the income statement and value added "with the aim of finding out how the financial performance of BRI Syariah Bank is based on the added value and income statement. While the research method used in this study is a qualitative descriptive method and will later describe the financial performance condition of BRI Syariah Bank. This study concludes that the financial performance of BRI Syariah Bank in the period 2013 to the period 2014 experienced a significant decline, while in the following period it experienced a significant  increase.
Keywords: Financial performance, value added, income statement.
Â
Abstrak: Penelitian ini berjudul “Analisis perbandingan kinerja keuangan PT. Bank BRISyariah menggunakan laporan laba rugi dan nilai tambah†dengan bertujuan untuk mencari tahu bagaiaman kinerja keuangan Bank BRI Syariah berdasarkan nilai tambah dan laporan laba rugi. Sedangkan metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dan nantinya akan menggambarkan kondisi kinerja keuangan Bank BRI Syariah. Penelitian ini menyimpulkan bahwa kinerja keuangan Bank BRI Syariah pada periode 2013 ke periode
2014 mengalami penurunan yang signifikan, sedangkan pada periode berikutnya mengalami kenaikan yang signifikan.
Kata kunci: Kinerja keuangan, nilai tambah, laporan laba rugi.
DAFTAR PUSTAKA
 Abdul Karim, Adiwarman, Bank Islam “Analisis Fiqih dan Keuanganâ€, Edisi III: Jakarta: PT. RajaGrafindo Persada,2008.
 Damastuti, Isnaini Endah, Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Menggunakan Income Statement Approach dan Value Added statement Approach, Semarang: Skripsi, 2010.
 Ghosali,  Imam,Aplikasi  Analisis  Multivariate  Dengan  Program  Spss,  Semarang:  Undip
2005.
 Harahap, Sofyan Safri, Menuju Perumusan Teori Akuntansi Islam, Jakarta: Pustaka Quantum,
2006 http://brisyariah.co.id http://repository.usu.ac.id/bitstream/123456789/26406/4/Chapter%20II.pdf
Mulawarman, Â Aji Dedi. Akuntansi syariah, Teory, Konsep dan Laporan Keuangan, Jakarta, Publishing Company,2009
 Muthaher, Osmad. Akuntansi Perbankan Syariah, Cet.I; Yogyakarta, Graha Ilmu, 2012
 Nurhayati, Sri dan Wasilah, Akuntansi Syariah di Indonesia, Cet.II; Jakarta: Salemba Empat,
2008
 Reza, M. Amrullah Putra Tara, Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Menggunakan Pendekatan Laba Rugi (Income Statement) dan Nilai Tambah (Value Added Statement), Semarang: Skripsi, 2014.
 oemitra,  Andri,  M.A,  Bank dan  Lembaga  Keuangan  Syariah,  Edisi  I,  Cet.II;  Jakarta: Kencana Prenada Media Group, 2010
 Sugiono,  Metode  Penelitian  Kuantitatif,  Kualitatif,  dan Kombinasi (Mixed  Methods), Bandung: Alfabeta CV.
 Suwanto,  Perbandingan  Kinerja  Keuangan  Bank  Syariah  dengan  Pendekatan  Income
Statement Approach dan Value Added Approach, Semarang: Journal, 2011.
 Triyuwono,  Iwan,  Respektif Metodologi dan Teori Akuntansi Syariah,  Jakarta: PT. Raya
Grafindo Persada, 2006.
 Usman, Rachmadi, Aspek Hukum Perbankan Syariah Di Indonesia, Jakarta: Sinar Grafika,
2012.
Downloads
Additional Files
Published
Issue
Section
Citation Check
License
Authors who wish to publish and disseminate their papers with the Journal Of Institution And Sharia Finance shall agree to the publishing rights set by Journal Of Institution And Sharia Finance Authors understand that they shall assign publication right to as part of the process upon acceptance for publication. Authors agreed that they will transfer certain copyrights to Journal Of Institution And Sharia Finance. Consecutively, authors still retain some rights to use and share their own published articles without written permission from Journal Of Institution And Sharia Finance.
Authors granted Journal Of Institution And Sharia Finance. these following rights; (1) the right to publish and provide the manuscripts in all forms and media for the purpose of publication and dissemination, (2) the authority to enforce the rights in the manuscript, for example in the case of plagiarism or in copyright infringement.
Journal Of Institution And Sharia Finance will follow COPE’s Code of Conduct and Best Practice Guidelines for Journal Editors to protect the research results and takes allegations of any infringements, plagiarisms, ethical issues, and frauds should those issues arise. The manuscript is attributed as authors' work, and are properly identified.