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Journal : Jurnal Profiet

ANALISIS PERBANDINGAN KINERJA LAPORAN KEUANGAN BANK SYARIAH INDONESIA (BSI) DENGAN MENGGUNAKAN PENDEKATAN INCOME STATEMENT DAN VALUE ADDED STATEMENT Rahman, Lisa Fitriani; Putri, Checilia
Jurnal Profiet Vol 5 No 1 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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Abstract

This research aims to find out the differences in ROA, ROE and NPM ratios using the Income Statement (Profit and Loss) and Value Added Statement (Added Value) approaches for 2021-2022. The research object is the Indonesian Sharia Bank Company (BSI). The results of research on bank performance using the Income Statement approach assess the average level of bank health with ROA categorized as PK-3 is quite healthy, while using the Value Added Statement approach with ROA categorized as PK-5 is very healthy. The conclusions from bank performance research using the Income Statement approach are that the average level of bank health with ROE categorized as PK-3 is quite healthy, while using the Value Added Statement approach with ROE categorized as PK-5 is very healthy. The conclusion of research on bank performance using the Income Statement approach is that the average level of bank health with NPM categorized as PK-4 is healthy, while using the Value Added Statement approach with NPM categorized as PK-5 is very healthy. The results of assessing the bank's health level can be seen from the performance values measured through ROA, ROE, and NPM where the added value is greater than the profit and loss, this very large difference in value is due to differences in theoretical philosophy between the accounting concepts stated in PSAK No. 101 with theories explained by sharia accounting experts. Keywords: Bank Health, Profit and Loss Report, Value Added Report, ROA, ROE, NPM
Pengaruh Produksi dan Harga Gambir terhadap Perekonomian Masyarakat Nagari Rawang Lampanjang Kecamatan Sutera Kabupaten Pesisir Selatan Harahap, Romi Rianto; Anrizal, Sri Yulia; Rahman, Lisa Fitriani; Anjasmara, Wing
Jurnal Profiet Vol 5 No 2 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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Abstract

This study discusses the influence of gambir production and price on the economy of the people of Nagari Rawang Lampanjang. The results of the study indicate that gambir production has a significant influence on the economy, as evidenced by the t-count value which is greater than the t-table and a low significance value. In addition, the price of gambir also has a significant influence on the economy, as indicated by the t-count value which is greater than the t-table and a low significance value. Simultaneously, gambir production and price have a significant influence on the economy, as indicated by the results of the f-test. Therefore, increasing production and stabilizing the price of gambir can have a positive impact on the economy of the people of Nagari Rawang Lampanjang. Keywords: Price, Production, Economy
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2014-2016) Andika, Meri; Rahman, Lisa Fitriani
Jurnal Profiet Vol 1 No 1 (2018): Jurnal Profiet Volume 1 No 1 2018
Publisher : STIE Perbankan Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari Good Corporate Governance (GCG) yang diukur dengan Kepemilikan Institusional, Proporsi Dewan Komisaris Independen, Komite Audit terhadap Kinerja Keuangan Perbankan yang diukur dengan Retrun On Asset (ROA). Populasi penelitian ini adalah seluruh bank yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016 yang berjumlah 42 perusahaan perbankan. Sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling. Terdapat 13 perusahaan yang memenuhi kriteria sebagai sampel penelitian sehingga jumlah penelitian sebanyak 39. Teknik analisis data yang digunakan adalah uji asumsi klasik, dan pengujian hipotesis yang digunakan adalah uji regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa Kepemilikan Institusional tidak memiliki pengaruh positif dan tidak signifikan terhadap Kinerja Keuangan (ROA), hal ini ditunjukkan oleh nilai koefisien regresi sebesar 0.008 dan nilai thitung < ttabel (0.349 < 1.68957) dengan nilai signifikansi sebesar 0.729 > alpha 0.05. Proporsi Dewan Komsaris Independen memiliki pengaruh positif dan signifikan terhadap Kinerja Keuangan (ROA), hal ini ditunjukkan oleh nilai koefisien regresi sebesar 0.114 dan nilai thitung > ttabel (2.482 > 1.68957) dengan nilai signifikansi sebesar 0.018 < alpha 0.05. Komite Audit memiliki pengaruh positif dan tidak signifikan terhadap Kinerja Keuangan (ROA), hal ini ditunjukkan oleh nilai koefisien regresi sebesar 0.533 dan nilai thitung > ttabel (1.798 > 1.68957) dengan nilai signifikansi sebesar (0.203 > alpha 0.05).