ANALYSIS OF FINANCIAL STATEMENT RATIO AT PT BANK BRI SYARIAH TBK ACCORDING TO ISLAMIC PERSPECTIVE

Aprillia Dwi Fatma, Nana Diana

Abstract


This research was conducted to determine the ratio analysis of financial statements at PT Bank BRI Syariah Tbk, namely through profitability ratios. This research uses ratio analysis methodology, which is to analyze using comparisons of quantitative data shown in the balance sheet and profit and loss. . Data obtained from Bank BRI Syariah’s financial statements in Indonesia Stock Exchange, namely for three consecutive years, from 31 December 2017 to 31 December 2019. From this study, the results showed that the Net Profit Margin in 2017 was 5.67%, in 2018 it was 5.39%, and in 2019 it was 3.21%. Return on assets in 2017 was 0.32%, in 2018 it was 0.28%, and in 2019 it was 0.17%. Return On Equity in 2017 was 3.88%, in 2018 was 2.12%, and in 2019 was 1.45%. The development of the level of profitability at PT Bank BRI Syariah Tbk in 2017 - 2019 has decreased every year.

Keywords


Ratio Profitability, Net Profit Margin, Return On Assets, Return On Equity

Full Text:

PDF

References


Adnan, M. A. 2005. Akuntansi Syariah. Yogyakarta: UII Press.

Furywardhana, F. 2019. Akuntansi Syariah. Yogyakarta: PPPS

Hery. 2015. Analisis Laporan Keuangan Pendekatan Rasio

Keuangan. Yogyakarta: Center for Academic Publishing Service.

Horne, J. C. V., & Wachowicz, J. M. 2009. Prinsip - Prinsip Manajemen Keuangan. Jakarta: Salemba Empat.

Muhammad. 2005. Pengantar Akuntansi Syariah. Jakarta: Salemba Empat.

Prihadi, T. 2019. Analisis Laporan Keuangan: Konsep dan Aplikasi. Jakarta: Gramedia Pustaka Utama.

Rustam, A., & Adiningrat, A. A. 2019. "ANALISIS EFISIENSI BIAYA TENAGA KERJA LANGSUNG PADA PT. ADINATA SUNGGUMINASA". JURNAL RISET AKUNTANSI DAN BISNIS.

Sudana, I. M. 2011. Manajemen Keuangan Perusahaan Teori & Praktik. Jakarta: Erlangga.

Syamsuddin, L. 2011. Manajemen Keuangan Perusahaan: Konsep Aplikasi dalam Perencanaan, Pengawasan, dan Pengambilan Keputusan. Jakarta: Rajawali Pers.

Vlachos, P. A., Panagopoulos, N. G., Theotokis, A., Singh, R., & Singh, R. K. 2014. "When do corporate social responsibility initiatives impact on customer-facing employees? Evidence from India and the Netherlands". International Journal of Human Resource Management. https://doi.org/10.1080/09585192.2014.934884

Wahyudiono, B. 2014. Mudah Membaca Laporan Keuangan. Jakarta: Raih Asa Sukses.

Watung, R., & Ilat, V. 2016. "PENGARUH RETURN ON ASSET (ROA), NET PROFIT MARGIN (NPM), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2011-2015". Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi.

Quran Surat - Surat.(http://www.tafsirweb.com, diakses 6 Januari 2021)


DOI: http://dx.doi.org/10.30868/ad.v4i01.1184 <

Article metrics

Abstract views : 0 | views : 0

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Aprillia Dwi Fatma

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Jl. Raya Dramaga KM. 7

Kelurahan Margajaya, Kecamatan Bogor Barat

Kota Bogor

Telp: 0251-8625187
HP: 0812 2220 2006
email: agus@staiabogor.ac.id

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License