Analisis Kinerja Keuangan Bank Umum Syariah di Indonesia
Abstract
Financial performance is a tool to measure a company's financial work performance through its capital structure. The purpose of this research is to find out the results of the calculation of financial performance and find out the comparison of the financial performance of Islamic Commercial Banks in Indonesia with the Du Pont System technique (2011-2017 period). The data used are secondary data, with data sources derived from the Annual Financial Statements in particular the Income Statement and Balance Sheet with the Du Pont System technique. The population in this study are all Sharia Commercial Banks in Indonesia. The average industry value for the 2011-2017 period was 0.722%, so that the sequence that had the best performance was (1) Mega Syariah valued at 1,160% (2) BNI Syariah valued at 0.883% (3) BSM valued at 0.711% (4) BRI Syariah valued at 0.432 % (5) BMI of 0.426%. Of the five Commercial Banks, only Bank Mega Syariah and BNI Syariah whose financial performance is said to be good because it is above the industry average. Whereas the other three banks said their financial performance was not good.
Tujuan dari penelitian ini adalah menganalisis pengaruh industri terhadap indeks kualiatas air, indeks kualitas udara, indeks kualitas tutupan lahan, keluhan kesehatan penduduk, dan produk domestik bruto. Penelitian ini menggunakan metode kuantitatif dengan data panel yaitu kombinasi data cross section dari 30 Provinsi di Indonesia dan time series selama kurun waktu 2013-2017. Metode analisis yang digunakan yaitu structural equation model-partial least squares. Hasil penelitian menunjukkan bahwa industri berpengaruh negatif signifikan terhadap indeks kualitas air, indeks kualitas udara, dan indeks kualitas kualitas tutupan lahan. Sedangkan industri berpengaruh positif signifikan terhadap keluhan kesehatan penduduk dan produk domestik bruto. Kesimpulan dari penelitian ini bahwa industri lebih cenderung memberikan dampak negatif terhadap lingkungan dan sosial, sedangkan dampak positifnya lebih cenderung terhadap ekonomi. Saran bagi pemerintah perlunya upaya pembangunan industri yang diiringi dengan peningkatan kualitas lingkungan untuk menjaga keseimbangan sistem.
