scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PT BANK BRI SYARIAH MENGGUNAKAN LAPORAN LABA RUGI DAN NILAI TAMBAH

2020 ◽  
Vol 3 (1) ◽  
pp. 113-124
Author(s):  
..... .....
Keyword(s):  
Mixed Methods ◽  
Comparative Analysis ◽  
Financial Performance ◽  
Research Method ◽  
Value Added ◽  
Significant Decline ◽  
Added Value ◽  
Income Statement ◽  
Qualitative Descriptive ◽  
Descriptive Method

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. 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 periode2014 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 Keuangan”, 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:  Undip2005. 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.pdfMulawarman,  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  IncomeStatement Approach dan Value Added Approach, Semarang: Journal, 2011. Triyuwono,  Iwan,  Respektif  Metodologi  dan  Teori  Akuntansi  Syariah,  Jakarta:  PT. RayaGrafindo Persada, 2006. Usman, Rachmadi, Aspek Hukum Perbankan Syariah Di Indonesia, Jakarta: Sinar Grafika,2012.

KOMPARASI KINERJA KEUANGAN MELALUI PENDEKATAN ECONOMIC VALUE ADDED (EVA) PADA PERUSAHAAN TRANSPORTASI DI JAKARTA

2018 ◽  
Vol 3 ◽  
pp. 223-232
Author(s):  
Dwi Urip Wardoyo
Keyword(s):  
Financial Performance ◽  
Service Industry ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Economic Value Added ◽  
Test Analysis ◽  
Transportation Service ◽  
Income Statement

This study aims to compare financial performance through profitability generated by two market participants in the witness transportation service industry in Jakarta, namely PT. BB compared to PT. ETU, this assessment is measured not limited to the profit generated but more than that by measuring financial added value through the concept of Eonomic Value Added produced by the two companies. The population in this study were all taxi transportation service companies in Jakarta. The sampling method selected two taxi companies that have the largest market share in DKI Jakarta, namely BB Taxi and ETU Taxi. The test analysis used in this study is ratio analysis through profit calculation and economic added value from the annual income statement. This study shows that there are (a) determination of the ratio of profit levels, (b) Determination of the comparison of economic value added of the two companies. Keywords :  Financial performance, Economic Value Added (EVA)

scholarly journals ANALYSIS OF SWEET BREEDING VALUE ADDED

2019 ◽  
Vol 3 (1) ◽  
pp. 76-88
Author(s):  
Anggi Rusita
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Value Added ◽  
Secondary Data ◽  
External Factors ◽  
Added Value ◽  
Breeding Value ◽  
Efficiency Gains ◽  
Internal And External Factors ◽  
Descriptive Method

The aim of the study was to find out the benefits obtained from processed starfruit sweets, to know the efficiency of the starfruit candied processing business, and the added value obtained from starfruit candied processing at UD. Cemarasari. The research method used is descriptive method, the type of data uses primary and secondary data. The type of data analysis used is income, efficiency gains, profitability and added value. Where in the end the results were in the form of profits of candied starfruit business in the amount of Rp.137,165.55. R / C is 1.58, with a profitability value of 57.67%, the value of high profitability is influenced by several factors, namely, internal and external factors. And added value of Rp. 12,146.

scholarly journals Analisis Kinerja Keuangan dengan Metode Economic Value Added (EVA) (Studi pada PT. Behin Karya Tahun 2015-2019 )

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Ali Muhajir
Keyword(s):  
Financial Performance ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Financial Statements ◽  
Economic Value Added ◽  
Operating Profit ◽  
Income Statement ◽  
Descriptive Method ◽  
Very High

This study sample aims to measure the financial performance of PT. Behin Karya in 2015-2019 using the economic value added (EVA) method. This study uses a descriptive method with a quantitative approach. The population in this study is the financial statements of PT. Behin Karya 2015-2019. This study’s sample is the company's financial statements, especially the balance sheet and income statement. The results showed that the overall financial performance of PT. Behin Karya, using the Economic Value Added (EVA) method is excelent, because it has succeeded in achieving a positive value, despite fluctuating. This is because the operating profit generated by the company in 2015-2019 is very high so that it can be compared between the capital charges value and the NOPAT value that the NOPAT value is higher than the capital charges value. Keywords: financial performance; economic value added (EVA)

scholarly journals Analisis Perbandingan Kinerja Keuangan PT Bank Syariah Mandiri Dengan Menggunakan Pendekatan Laba Rugi Dan Nilai Tambah Periode Tahun 2016-2020

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Nuri Fitriani ◽  
Ratih Puspitasari
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Value Added ◽  
Financial Statements ◽  
Added Value ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Income Statement

The analysis of the financial performance of Islamic banks so far has been carried out only based on the balance sheet and income statements, not using the value added report as recommended by Baydoun and Willet (2000), an expert in Islamic accounting. The purpose of this research is to review the financial performance of Islamic banking by comparing the results of financial performance using the profit and loss approach and those using added value. To obtain accurate evidence regarding differences in the financial performance of Islamic banking when calculated using the profit and loss approach and added value, it is seen from the ratio of ROA, ROE, LBAP, NPM and BOPO. This study took a sample on the financial statements of PT. Bank Syariah Mandiri 2016 to 2020.     Keywords: Financial Performance, Income Statement, Value Added Report

scholarly journals The impacts of intellectual capital on financial performance and value-added of the production evidence from Chile

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christian Acuña-Opazo ◽  
Oscar Contreras González
Keyword(s):  
Comparative Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Value Added ◽  
Analytical Framework ◽  
Family Businesses ◽  
Added Value ◽  
Multivariate Techniques ◽  
Content Type ◽  
Efficient Management

Purpose The purpose of this paper is to analyse the direct impacts on financial performance and the added value of production in family businesses, considering the efficiency of intellectual capital as determining variables. Design/methodology/approach A comparative analysis between family businesses (FB) and non-family businesses (NFB) is proposed to explore significant differences in the impacts on financial performance and added value of companies, through multivariate techniques. It contributes to the literature on the family business, and its performance from an analytical framework that incorporates the theory of intellectual capital and the measurement of its impact. Findings The findings show that the value-added coefficient of intellectual capital (VAICTM) is a determining factor in the financial performance of companies and, to a greater extent, in the FB than in their NFB counterparts. It is also verified that the efficiency of intellectual capital in the FB has a direct and greater relationship with the value added of production (VAEmp), with respect to non-family businesses, being an important factor in predicting the performance of companies. Practical implications The findings allow us to conclude the importance of efficient management of intangible factors in companies, such as intellectual capital, becoming a competitive advantage factor. Originality/value The document explores the relationship and impact of VAICTM in family businesses that belong to an emerging economy and demonstrates the existence of differences between FB and NFB, at the level of intangible factors under a comparative analysis.

scholarly journals Fish Plaza as a Centre of Fisheries Product Trading in Tuban Regency, East Java

AQUASAINS ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 869
Author(s):  
Yuyun Suprapti ◽  
Miftachul Munir ◽  
Muhammad Zainuddin
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Added Value ◽  
Fish Products ◽  
Fresh Fish ◽  
Smoked Fish ◽  
Qualitative Descriptive ◽  
Strongly Agree ◽  
Descriptive Method

The purpose of this research is to find out how Plaza Ikan encourages fish traders to increase their business. One of the efforts of the Tuban Regency Government to increase the added value of fish products is to establish a fish Plaza. The fish plaza is an integrated fish auction place that is packaged in a modern way and integrates with the sale of fresh fish, smoked fish and various processed fish. With the concept of integration, it is hoped that the economy of Tuban fishermen will improve. The research method used a qualitative descriptive method, while the data collection using interviews and questionnaire techniques. Of the 30 respondents who answered everyday trading at the fish plaza, 20 respondents strongly agreed, 7 respondents agreed and 3 respondents were doubtful. A comfortable place to sell, 17 respondents strongly agree, 8 respondents agree, 3 respondents doubt, 2 respondents disagree. Profits are increasing, 5 respondents disagreed, 25 respondents strongly disagreed. The consumers are many and varied, 12 respondents strongly agree, 5 respondents agree, 3 respondents doubt, 4 respondents disagree, 6 respondents strongly disagree

scholarly journals Comparison of Income Statement Approach and Shari'ate Value Added Statement Approach in Assessing the Financial Performance of Islamic Banks in Indonesia

2016 ◽  
Vol 4 (2) ◽  
pp. 115
Author(s):  
Agus Faisal
Keyword(s):  
Financial Performance ◽  
Value Added ◽  
Sampling Technique ◽  
Added Value ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Islamic Banks ◽  
Net Income ◽  
Return On Equity ◽  
Income Statement

The purpose of this study is to comparison in financia performance of Islamic banks in Indonesia by using the Income Statement (IS) approach and Shari'ate Value Added Statement (SVAS) approach. The type of research is quantitative, sample using a purposive sampling technique with the criteria of Islamic banks in Indonesia the which presents a financial annual report the period 2008-2012. Financial ratios used consisted of Return On Asset (ROA), Return on Equity (ROE), the ratio between the total net income by total productive assets (LBAP), Net profite Margin (NPM), and Operating Expense to Operation Income (OEOI), Analysis tool used to prove the hypothesis of this study is an independent sample t-test and Mann Whitney U. The result Showed that the average financial ratios (ROA, ROE, LBAP, NPM and OEOI) there are differences singnificant between the model of  IS and SVAS. Differences in the ratio of financial performance is due to the differences in the design of the presentation and disclosures relating to profit and added value. Income Statement "IS" looked at  income as profit, whereas the Shari'ate Value Added Statement "SVAS" looked at income as an added value.

scholarly journals Analisis Pengungkapan Triple Bottom Line Dalam Penerapan Akuntansi Manajemen Lingkungan Pada Industri Pertambangan

2019 ◽  
Vol 2 (1) ◽  
pp. 22
Author(s):  
Shella Budiawan
Keyword(s):  
Local Government ◽  
Data Collection ◽  
Research Method ◽  
Mining Industry ◽  
Triple Bottom Line ◽  
Analytical Tool ◽  
Community Leaders ◽  
Bottom Line ◽  
Qualitative Descriptive ◽  
Descriptive Method

The purpose of this study is to reveal the Triple Bottom Line in the application of management accounting in the mining industry in Donggala Regency. This research method uses Qualitative Descriptive Method with respondents as many as 30 people who are communities around the location of the company, community leaders, and local government. The analytical tool used in this study is Phenomenology Analysis and data collection techniques carried out by conducting interviews, observation, and documentation to respondents directly.Based on the result of this research shows that company is PT. Balikpapan Ready Mix is not apply yet the concept of Triple Bottom Line in implementation of environment managementaccounting in the company.

scholarly journals ANALISIS KESULITAN BELAJAR SISWA TUNADAKSA PADA PEMBELAJARAN MATEMATIKA DI KELAS INKLUSIF

2020 ◽  
Vol 6 (2) ◽  
pp. 146-150
Author(s):  
Pujia Siti Balkist
Keyword(s):  
Inclusive Education ◽  
Research Method ◽  
Purposive Sampling ◽  
Qualitative Descriptive ◽  
Descriptive Method

Abstrak: Tujuan penelitian ini adalah untuk menganalisis hambatan belajar siswa tunadaksa di kelas inklusif. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan purposive sampling di SMAN 1 Sukabumi sebagai salah satu sekolah penyelenggara pendidikan inklusif. Hasil penelitian menunjukkan bahwa hambatan belajar involunter siswa di kelas inklusi berkaitan dengan hambatan motorik yaitu hambatan menulis yang dialami terutama saat meringkas materi matematika dan menyampaikan jawaban melalui tulisan.     Abstract: The purpose of this study was to analyze the learning obstacles of tunadaksa students in inclusive class. The research method used is a qualitative descriptive method with purposive sampling at SMAN 1 Sukabumi as one of the schools providing inclusive education. The results showed that the learning obstacles of tunadaksa students in inclusive class were related to motoric barriers, namely the barriers to writing experienced, especially when sumarizing mathematics material and delivering answers through writing.  

scholarly journals Pengembangan Agroindustri Olahan Terong Belanda di Kabupaten Wonosobo Jawa Tengah

2020 ◽  
Vol 5 (1) ◽  
pp. 39-49
Author(s):  
Eni Istiyanti ◽  
Francy Risvansuna Fivintari ◽  
Elita Khairunnisaa
Keyword(s):  
Quantitative Analysis ◽  
Research Method ◽  
Fruit Juice ◽  
Value Added ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
The Government ◽  
Processed Products ◽  
Industry Needs

Tamarillo has soft characteristics and contains a lot of water so they are easily damaged if stored in fresh form, therefore it is necessary to have post-harvest handling in the form of processing in order to extend the shelf life. The study aims to analyze the costs, income, and profits, as well as the feasibility seen from the R / C, break event point (BEP), and the added value of various tamarillo processed products. The study was conducted in a survey of all tamarillo processed agroindustry in Wonosobo Regency, which amounted to 6 agroindustries. The research method used is descriptive quantitative analysis. The study uses primary data obtained through interviews and secondary data by means of documentation. Tamarillo processed products consist of candied, fruit juice, dodol, wajik, and candied pumpkin. The results showed that the production of candied tamarillo is the most compared to other processed products and can generate the greatest income and profits. All tamarillo processed products are feasible based on R/C, BEP, and value-added criteria. The development of tamarillo agro-industry needs the support of the government and related parties to provide education to consumers about the benefits of tamarillo.

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