s pea 0705806 table of content
DAFTAR ISI
ABSTRAK ........................................................................................................... i
KATA PENGANTAR ......................................................................................... ii
UCAPAN TERIMAKASIH ................................................................................ iii
DAFTAR ISI ........................................................................................................ vii
DAFTAR TABEL ............................................................................................... ix
DAFTAR GAMBAR ............................................................................................ xi
BAB I PENDAHULUAN ................................................................................... 1
1.1 Latar Belakang Masalah ....................................................................... 1
1.2 Rumusan Masalah ............................................................................... 9
1.3 Maksud dan Tujuan Penelitian ............................................................ 10
1.3.1 Maksud Penelitian ...................................................................... 10
1.3.2 Tujuan Penelitian ....................................................................... 10
1.4 Kegunaan Penelitian ............................................................................ 10
1.4.1 Secara Teoritis ............................................................................. 10
1.4.2 Secara Praktisi ............................................................................. 11
BAB II LANDASAN TEORI .............................................................................. 12
2.1 Bank Syariah ................................................................................... 12
2.1.1 Pengertian Bank Syariah ......................................................... 12
2.1.2 Sejarah Singkat Bank Syariah ................................................. 16
2.1.3 Produk dan Jasa Bank Syariah ................................................ 19
2.1.4 Penilaian Kesehatan Bank Syariah ......................................... 26
2.2 Kinerja Keuangan Bank Syariah ...................................................... 31
2.2.1 Pengertian Kinerja Keuangan Bank Syariah .......................... 31
2.2.2 Tujuan Penilaian Kinerja Keuangan Bank Syariah ................ 34
2.2.3 Manfaat Penilaian Kinerja Keuangan Bank Syariah ............... 34
2.2.4 Unsur-unsur Penilaian Kinerja Keuangan Bank Syariah ......... 36
2.3 Laporan Keuangan Bank Syariah .................................................... 38
2.3.1 Pengertian Laporan Keuangan Bank Syariah ......................... 38
2.3.2 Tujuan Laporan Keuangan Bank Syariah ............................... 40
2.3.3 Karakteristik Kualitatif Laporan Keuangan Bank Syariah ..... 41
2.3.4 Jenis-jenis Laporan Keuangan Bank Syariah ......................... 43
2.3.5 Penggunaan Laporan Keuangan Bank Syariah ....................... 46
2.4 Analisis Laporan Keuangan ............................................................. 49
2.4.1 Pengertian Analisis Laporan Keuangan ................................... 49
2.4.2 Teknik Analisis Laporan Keuangan ....................................... 50
2.4.3 Analisis Rasio Keuangan ........................................................ 53
2.4.3.1 Likuiditas .................................................................... 54
2.4.3.1.1 Pengertian Likuiditas ................................... 54
2.4.3.1.2 Rasio-rasio Likuiditas ................................... 55
2.4.3.2 Rentabilitas .................................................................. 59
2.4.3.2.1 Pengertian Rentabilitas ................................ 59
Kumardi, 2013
Analisis Likuiditas dan Rentabilitas Keuangan Bank dalam Menilai Kinerja Bank Syariah Mandiri
Universitas Pendidikan Indonesia | repository.upi.edu
2.4.3.2.2 Rasio-rasio Rentabilitas ............................... 60
2.5 Kerangka Pemikiran ......................................................................... 64
2.6 Pertanyaan Penelitian ....................................................................... 71
BAB III METODE PENELITIAN .................................................................... 72
3.1 Desain Penelitian ............................................................................. 72
3.2 Definisi Variabel .............................................................................. 72
3.3 Objek Penelitian ............................................................................... 73
3.4 Jenis Data dan Sumber Data ............................................................ 73
3.4.1 Jenis Data ................................................................................ 73
3.4.2 Sumber Data ........................................................................... 74
3.5 Metode Pengumpulan Data .............................................................. 74
3.6 Tehnik Analisis Data ........................................................................ 75
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................... 77
4.1 Gambaran Obyek Penelitian ............................................................ 77
4.1.1 Sejarah Bank Syariah Mandiri ................................................. 77
4.1.2 Profil Bank Syariah Mandiri .................................................... 79
4.1.3 Visi dan Misi Bank Syariah Mandiri ...................................... 80
4.1.4 Struktur Organisasi Bank Syariah Mandiri ............................. 83
4.1.5 Produk dan Jasa Bank Syariah Mandiri .................................. 84
4.2 Analisis Laporan Keuangan Bank Syariah Mandiri ........................ 97
4.2.1 Analisis Rasio Keuangan Bank Syariah Mandiri .................... 98
4.2.1.1 Rasio-rasio Likuiditas ................................................. 98
4.2.1.2 Rasio-rasio Rentabilitas .............................................. 101
4.3 Pembahasan ....................................................................................... 103
4.3.1 Analisis Rasio Likuiditas ........................................................ 103
4.3.2 Analisis Rasio Rentabilitas ..................................................... 105
BAB V KESIMPULAN DAN SARAN .............................................................. 108
5.1 Kesimpulan ....................................................................................... 108
5.2 Saran ................................................................................................. 108
DAFTAR PUSTAKA
LAMPIRAN
DAFTAR RIWAYAT HIDUP
Kumardi, 2013
Analisis Likuiditas dan Rentabilitas Keuangan Bank dalam Menilai Kinerja Bank Syariah Mandiri
Universitas Pendidikan Indonesia | repository.upi.edu
ABSTRAK ........................................................................................................... i
KATA PENGANTAR ......................................................................................... ii
UCAPAN TERIMAKASIH ................................................................................ iii
DAFTAR ISI ........................................................................................................ vii
DAFTAR TABEL ............................................................................................... ix
DAFTAR GAMBAR ............................................................................................ xi
BAB I PENDAHULUAN ................................................................................... 1
1.1 Latar Belakang Masalah ....................................................................... 1
1.2 Rumusan Masalah ............................................................................... 9
1.3 Maksud dan Tujuan Penelitian ............................................................ 10
1.3.1 Maksud Penelitian ...................................................................... 10
1.3.2 Tujuan Penelitian ....................................................................... 10
1.4 Kegunaan Penelitian ............................................................................ 10
1.4.1 Secara Teoritis ............................................................................. 10
1.4.2 Secara Praktisi ............................................................................. 11
BAB II LANDASAN TEORI .............................................................................. 12
2.1 Bank Syariah ................................................................................... 12
2.1.1 Pengertian Bank Syariah ......................................................... 12
2.1.2 Sejarah Singkat Bank Syariah ................................................. 16
2.1.3 Produk dan Jasa Bank Syariah ................................................ 19
2.1.4 Penilaian Kesehatan Bank Syariah ......................................... 26
2.2 Kinerja Keuangan Bank Syariah ...................................................... 31
2.2.1 Pengertian Kinerja Keuangan Bank Syariah .......................... 31
2.2.2 Tujuan Penilaian Kinerja Keuangan Bank Syariah ................ 34
2.2.3 Manfaat Penilaian Kinerja Keuangan Bank Syariah ............... 34
2.2.4 Unsur-unsur Penilaian Kinerja Keuangan Bank Syariah ......... 36
2.3 Laporan Keuangan Bank Syariah .................................................... 38
2.3.1 Pengertian Laporan Keuangan Bank Syariah ......................... 38
2.3.2 Tujuan Laporan Keuangan Bank Syariah ............................... 40
2.3.3 Karakteristik Kualitatif Laporan Keuangan Bank Syariah ..... 41
2.3.4 Jenis-jenis Laporan Keuangan Bank Syariah ......................... 43
2.3.5 Penggunaan Laporan Keuangan Bank Syariah ....................... 46
2.4 Analisis Laporan Keuangan ............................................................. 49
2.4.1 Pengertian Analisis Laporan Keuangan ................................... 49
2.4.2 Teknik Analisis Laporan Keuangan ....................................... 50
2.4.3 Analisis Rasio Keuangan ........................................................ 53
2.4.3.1 Likuiditas .................................................................... 54
2.4.3.1.1 Pengertian Likuiditas ................................... 54
2.4.3.1.2 Rasio-rasio Likuiditas ................................... 55
2.4.3.2 Rentabilitas .................................................................. 59
2.4.3.2.1 Pengertian Rentabilitas ................................ 59
Kumardi, 2013
Analisis Likuiditas dan Rentabilitas Keuangan Bank dalam Menilai Kinerja Bank Syariah Mandiri
Universitas Pendidikan Indonesia | repository.upi.edu
2.4.3.2.2 Rasio-rasio Rentabilitas ............................... 60
2.5 Kerangka Pemikiran ......................................................................... 64
2.6 Pertanyaan Penelitian ....................................................................... 71
BAB III METODE PENELITIAN .................................................................... 72
3.1 Desain Penelitian ............................................................................. 72
3.2 Definisi Variabel .............................................................................. 72
3.3 Objek Penelitian ............................................................................... 73
3.4 Jenis Data dan Sumber Data ............................................................ 73
3.4.1 Jenis Data ................................................................................ 73
3.4.2 Sumber Data ........................................................................... 74
3.5 Metode Pengumpulan Data .............................................................. 74
3.6 Tehnik Analisis Data ........................................................................ 75
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................... 77
4.1 Gambaran Obyek Penelitian ............................................................ 77
4.1.1 Sejarah Bank Syariah Mandiri ................................................. 77
4.1.2 Profil Bank Syariah Mandiri .................................................... 79
4.1.3 Visi dan Misi Bank Syariah Mandiri ...................................... 80
4.1.4 Struktur Organisasi Bank Syariah Mandiri ............................. 83
4.1.5 Produk dan Jasa Bank Syariah Mandiri .................................. 84
4.2 Analisis Laporan Keuangan Bank Syariah Mandiri ........................ 97
4.2.1 Analisis Rasio Keuangan Bank Syariah Mandiri .................... 98
4.2.1.1 Rasio-rasio Likuiditas ................................................. 98
4.2.1.2 Rasio-rasio Rentabilitas .............................................. 101
4.3 Pembahasan ....................................................................................... 103
4.3.1 Analisis Rasio Likuiditas ........................................................ 103
4.3.2 Analisis Rasio Rentabilitas ..................................................... 105
BAB V KESIMPULAN DAN SARAN .............................................................. 108
5.1 Kesimpulan ....................................................................................... 108
5.2 Saran ................................................................................................. 108
DAFTAR PUSTAKA
LAMPIRAN
DAFTAR RIWAYAT HIDUP
Kumardi, 2013
Analisis Likuiditas dan Rentabilitas Keuangan Bank dalam Menilai Kinerja Bank Syariah Mandiri
Universitas Pendidikan Indonesia | repository.upi.edu