ANALYSIS OF ISLAMIC BANKING FINANCIAL PERFORMANCE TREND
ANALISIS
JURNAL
ANALYSIS OF
ISLAMIC BANKING FINANCIAL PERFORMANCE TREND
Tugas ini
Disusun Untuk Memenuhi Salah Satu Tugas Mata Kuliah
Bahasa Inggris
Dosen
Pengampu: Aisyah Munarwan, M.Pd.
JURUSAN PERBANKAN SYARIAH
FAKULTAS EKONOMI DAN BISNIS ISLAM
INSTITUT AGAMA ISLAM NEGERI METRO
1440 H/ 2018 M
KATA PENGANTAR
Assalmu’alaikum,
Wr.Wb
Puji
syukur kehadirat Allah SWT yang telah melimpahkan rahmat, taufik serta
hidayah-Nya kepada penulis sehingg penulis dapat menyelesaikan tugas ini dengan
baik dan sesuai waktu yang telah ditentukan yaitu dengan tugas Analisis Jurnal.
Penulis
dalam penyusunan tugas ini telah banyak mendapatkan motivasi dan bantuan dari
berbagai pihak, maka pada kesempatan ini penulis ingin mengucapkan banyak
terimakasih kepada dosen pengampu Ibu Aisyah Munarwan, M.Pd. dan seluruh
rekan-rekan yang telah membantu penulis dalam penyelesaian tugas ini.
Penulis
menyadari bahwa penyusunan tugas ini masih banyak kesalahan dan kekeliuran,
maka dari itu penulis sangat mengharapkan kritik dan saran dari berbagai pihak
untuk perbaikan tugas kedepannya.
Demikian
yang dapat penulis sampaikan, semoga analisis jurnal ini dapat bermanfaat bagi
para pembaca umumnya dan bagi penulis sendiri khususnya.
Wassalamu’alaikum,
Wr.Wb
Metro, 05 Desember 2018
Penulis,
DAFTAR ISI
HALAMAN
JUDUL...................................................................................... i
KATA
PENGANTAR................................................................................... ii
DAFTAR
ISI.................................................................................................. iii
BAB
I PENDAHULUAN
A. Latar
Belakang............................................................................... 1
B. Rumusan
Masalah........................................................................... 1
C. Tujuan
Penulisan............................................................................. 1
BAB
II PEMBAHASAN
A. Jurnal
Asli....................................................................................... 2
B. Analisis
Jurnal................................................................................. 10
BAB
III PENUTUP
A. Kesimpulan..................................................................................... 13
B. Saran............................................................................................... 13
BAB I
PENDAHULUAN
A. Latar Belakang
Kinerja suatu perusahaan maka salah satunya
dapat di ambil dari gambaran Profitabilitas dimana tingkat kemampuan perusahaan
dalam menghasilkan suatu pendapatan maupun pemasukan yang tercermin dalam laba
perusahaan, pihak manajemen selaku pelaksana dari suatu perusahaan mempunyai
tanggung jawab akan berlangsungnya operasi perusahaan. Selain itu pihak
manajemen mempunyai tanggung jawab yaitu tanggung jawab untuk memperoleh dana
untuk membiayai aktiva dan tanggung jawab untuk menggunakan aktiva yang
dimiliki perusahaan.
B. Rumusan Masalah
Berdasarkan latar belakang diatas maka
penulis maka dapat dirumuskan yaitu bagaimana “TREND
ANALYSIS OF ISLAMIC BANKING FINANCIAL”
C. Tujuan Penulisan
Dari rumusan masalah diatas maka tujuan
penulisan ini yaitu untuk mengetahui “TREND
ANALYSIS OF ISLAMIC BANKING FINANCIAL”
BAB II
PEMBAHASAN
A. Jurnal
Asli
TREND ANALYSIS
OF ISLAMIC BANKING FINANCIAL
Andri
Veno
Syamsudin
FEB
etc. Muh. Surakarta E-mail:
Abstract
Trend analysis
is a method of statistical analysis that is intended to Make an estimate or
forecast the future. To do a good forecasting is needed various kinds of
information (data) is quite a lot and observed in a period of Relatively long,
so that the analysis can Determine how many big fluctuations and the factors
that influence Reviews those change. The profitability ratios will provide an
overview of the effectiveness of the management of the company. The greater the
profitability means the better, Because The prosperity of the owner of the
company Increased with greater profitability. Profitability ratios Consist of
Profit Margin, Basic Earning Power, Return on Assets and Return on Equity.
Keyword: Trend Analysis,
Profitability ratio, Return on Equity
A. Preliminary
Islamic
Sharia is a view of life that is balanced and integrated, was created to
deliver humans to happiness in this world and the hereafter (Falah) through
enforcement of appeals that have been kodifikasikan in the Qur 'an and Sunnah.
The rules contained in the Qur 'an and Sunnah that regulate human various
aspects. Shariah financial labeled "continues to develop at a large scale
by offering products that diverse terms in Arabic. Many people are still
confused by these terms and still in doubt whether all these products are
really far from shari'ah offense "at or just the mere engineering.
Financing based on Islamic principles constitute the main business of banks
that operate sharia. Basically financing could result in the risk of failure,
where the risk can be referred to financing
risk. Errors in the provision of
financing may lead to financing problems.
In
the Al-Quran has mentioned about the usury laws such as the interpretation An-Nisa 'verse 161 "[4: 161] and caused them to eat usury, when in fact they had been forbidden it, and because
they eat people's property by way of vanity. We have prepared for the
disbelievers among them a painful punishment”. “Tarsiran others Imran Verse 130 "[ 3: 130] O ye who believe, do not consume
usury doubled and fear Allah and that ye
may prosper ", And many other interpretations
of the law of savings and loans. The interpretation becomes submissions for
companies or banks doing business in order to achieve justice and optimized
performance according to Islamic law.
In
assessing the performance of a company then one of them can be taken from the
description of profitability where the level of the company's ability to
generate an income as well as income which is reflected in the profit of the
company, the management of a company, the operator has the responsibility to be
the ongoing operations of the company. In addition, the management has the
responsibility that the responsibility to obtain funds to finance assets and responsibility
for the use of assets owned by the company in order earn (Prastowo, 2002: 38).
Level profitability generated by the company's investors are often taken into
consideration in their investment choices. How much profit can be generated by
the company is an important factor in the success measure management
performance.
According
to Ibrahim (2003), to determine the prospects of the proposed project needs to
be held forecasting of market opportunity of the products produced. The market
opportunity is a very important aspect to be considered because of the absence
of marketing of the product, there is no means an attempt to continue.
Forecasting
has an idea as estimates or conjecture about something that will happen in the
future with regard to the past kejadiankejadian scientifically analyzed in
particular by using statistical methods.
Forecasting
results or estimates may also be used as a measure of the information in the
size of the planned production capacity. The smaller production capacity
compared to the market opportunities available then more likely level success.
Conversely, the greater the production capacity compared with the opportunities
provided less opportunity to establish or develop a business.
One
of the statistical tools that can be used to estimate the state of a business
in the future by data time then is trend.
trend is forecasting a variable with the independent variable of time or
movement of time series for several years and tend toward a direction, in which
direction to go up, flat, or declining (Ibrahim, 2003). forecasting is an continuation of line
trend pass the time of Last
observation until the time of the forecast was made. Based on the description
above tujuana this study will review trends, Analyzing Profitability Pembiyaaan
Sharia in Indonesia. Profitability development Pembiyaaan Sharia in Indonesia
can be projected on the long term by using trend analysis ( least square method). This trend line
will be able to describe the development of profitability ( ROE).
B. Theoretical basis
1. Syariah banking
Karim
(2006) states that musyarakah are all forms of business that involves two or
more parties in which they jointly integrate all forms of resources both
tangible and berwujud. Keuntungan and losses are shared in proportion to the
predetermined, Through financing for result that channeled, Islamic banks will
earn revenue in the form of profit sharing that are part of the bank.
From
the management of financing murabaha, Islamic banks earn income in accordance
with the ratio agreed with the customer (Mohammed, 2005). Earned income will
affect the amount of the profits from the banks. The amount of the profits from
Islamic banks will be able to affect the profitability achieved. Banking
instrumental in facilitating the transfer of funds from the excess funds at the
party in need of funds, to perform the process, collect funds from public banks
that have excess funds and distribute those funds back to the people who need
those funds to more productive activities. That role makes banking referred to
as nor for the use of funds, deposit or loan, the bank can be divided into two,
namely conventional banks and Islamic banks. Conventional Banks is
the bank in activities, both fund-raising and in order to received the funds,
giving and wearing compensation in the form of interest or the amount of paid
within a certain percentage of funds for a certain period, while the Islamic
bank is a bank that in its activities, well fund raising and channeling funds
in order to provide and wear rewards referring to Islamic law, and the
activities are not charging interest, and does not pay interest to clients. The
consideration received by Islamic banks, as well as paid customers depending on
the contract and the agreement between the customer and the bank (Ismail,
2010).
Banking
by types of operations are divided
into two covers. Conventional banks are banks in operation applying the method
of interest, because the interest method gotten there first, it becomes a habit
and have been used widely in comparison with methods for the results.
Conventional banks generally operate by releasing products to absorb public
funds and funds that have been collected by way of issuing credit.
While
the Islamic bank is a bank that operates in accordance with the principles of
Islamic law, that is a bank in its operations following the provisions of
Islamic law, especially regarding the procedure bermuamalah in Islam.
Activities of Islamic banks in terms of pricing the product is very different
from conventional banks. Pricing for Islamic banks are based on an agreement
between the bank and depositors in accordance with the type of deposit and the
duration, which will determine the size of the portion of the proceeds to be
received storage. In order to carry out its activities, Islamic banks should be
based on the Qur 'an and hadith. Islamic banks forbid the use of the product's
price with flowers certain. For Islamic banks, bank interest is usury.
The
legal basis for the restructuring of financing, in general is the Islamic Banking
Act Article 36, and in particular is Article 2 (1) Regulation No. 10/18 / PBI /
2008 and I number 4 SEBI Item No. 10/34 / DPbS / 2008, regarding Restructuring
Financing for Islamic Banks and Islamic Business Unit. Pursuant to Article 36
of Islamic Banking Act and Article 2 (1) Regulation No. 10/18 / PBI / 2008, as
well as the first item number (4) of SEBI No. 10/34 / DPbS / 2008, the
principles of murabaha financing restructuring must consider several things.
First, the principle of not harming the bank and its customers, which the bank
to restructure the financing as well as business activities should be done in
ways that do not harm the Islamic bank and the customer. Second, prudential
principle, which the Islamic bank to have confidence in the willingness and
ability of customers to pay their obligations on time.
2. Company performance
Company
as one form of organization generally has a specific goal to be achieved in
efforts to meet the interests of the shareholders. The purpose of the company,
among others for a profit ( profit),
enhance corporate value and to satisfy the needs of the community. The
achievement of these objectives are determined by the performance that can
later be used as a basis for decision making both internal and external
parties.
The
level of profitability used as the basis for measuring the financial
performance of the company, this is done considering the attractiveness of the
business ( business attractiveness)
is one of the important indicators in the competition, while the attractiveness
of the business indicators can be measured on the profitability of the
business, such as ROA, ROE and NPM. more and more the higher the ratio will
attract new entrants to enter the world of business, so that the conditions of
competition will make rate of return
tended towards equilibrium (Gale, 1972). Business appeal the higher will
encourage new entrants to enter the business world so that abnormal earnings
will gradually back down to the normal profit. Return On Equity ( ROE)
is a ratio that shows the company's ability to generate net income return on equity for shareholders. Return On Equity ( ROE) is a financial
ratio used to measure level the profitability of the equity. The larger the ROE
results, the better its performance.
Increasing
the ratio indicates that the increased management performance manage sources of
funds operational financing effectively to generate net income (increased
profitability). So it can be said that in addition to pay attention to the
effectiveness of management in managing the company's investments, investors
also pay attention to the performance of management capable of managing the
operational source of funding, effectively creating a net profit. Purnomo
(1998) in Itan and Syakhroza (2003) states that the stock price sensitivity to
changes in ROE.
Profitability
ratio is the ratio that describes the company's ability to generate capital
gains by using embedded therein. profitability ratios Return on Equity ( ROE).
This ratio measures the ability of the company makes a profit provided shareholders of the company. Return on Equity ( ROE) is calculated
using the formula:
Lababersih
Return
on Equity (ROE) =
ModalSendi ri
3. Trend Analysis
Trend
analysis is a method of statistical analysis that is intended to make an estimate
or forecast the future. To do a good forecasting is needed various kinds of
information (data) is quite a lot and observed in the time period is relatively
long, so the analysis can know the extent of how much the fluctuations and the
factors that influence those changes.
Theoretically,
in a time series analysis (time series) thing that is crucial is the quality
and accuracy of the data obtained and the time or period of the data collected.
If the data collected is the more the better the estimation or prediction
obtained. Instead, if the data collected more with a modicum the estimation or
forecasting results will be ugly. Because, basically, the more data, the better
the level of its conclusions.
C. Research methodology
1. Types and Sources of Data
Data
used in this research is secondary data. Data in the form of financial ratio of
Islamic finance, the result processed financial statements of Bank Syariah
financing the 2008-2014 period have been audited and published. Researchers
used data time series from 2009 to 2014. The bank issued by Indonesia with the
banking statistics report Syari "ah.
2. Data Analysis Techniques
Quantitative
data analysis, the method of data analysis that has to do with formulas and
figures relating to the financial ratio analysis: (1) Calculated financial
ratios Financing Bank Sharia about the profitability ratio (2) Create a table
of financial ratios Financing Bank Rakyat Syariah; (3) the financial
profitability ratios Menganalisisis Financing Bank Rakyat Syariah using time
series analysis; and (4) Summing up the results of the analysis. The method can
be used for time series analysis are: Method
least Square Linear equation of time series analysis are:
y = a + bx
Information :
y is the
dependent variable (not free) is sought trends.
x is the independent variable (free)
with the use of time (usually a year).
To
find a value constants a and b can be used equation:
a. y and N b = 2 •
xxy
D. Results and Discussion
Profitability
is the ability to generate profits (Profit)
during a certain period by using productive assets or capital, both overall capital and equity (Van Horn and
Wachowiez, 1997: 148-149). Opinion Another
mentioned that the profitability. According to Brigham in his book "Managerial Finance" suggests
profitability as
follows :
"Profitability is the result of a large number of policies and
decision". The
company is one of the indicators included in the information on long-term
company performance. The financial performance can be seen through the analysis
of financial statements.
Sartono
(2001: 119) defines profitability as the ability company makes a profit in
relation to sales, total assets and equity. The profitability ratios will
provide an overview of the effectiveness of management of the company. The
greater the profitability means the better, because the prosperity of the owner
of the company increased with greater profitability. Profitability ratios
consists of Profit Margin, Basic Earning Power, Return on Assets, and Return On Equity. For Research Take one picture of profitability by
Return On Equity.
E. Conclusions and suggestions
1. Conclusions
Based
on the description above discussion it can be concluded that:
a) The
2008-2014 Performance of Islamic banking are likely increased profitability in
terms of financial ratios REO with the highest rates in 2009.
b) Trend
forecasting performance of Islamic banking in 2015-2017 also continued to
experience growth in terms of profitability of financial ratios REO with the
highest prediction in 2016.
c) With
the ratio of the Islamic Banking experienced increases, the tendency of hope
for the people of Muslim-majority Indonesia to invest according to Islamic law
sharia becoming convinced by the performance of sharia banking.
2. Suggestions
a) For
an overview of Islamic banking performance based profitability using a proxy
other than the Return on Equity (ROE)
is Profit Margin, Basic Earning Power,
Return On Assets so as to generalize picture overall profitability.
b) Performance
Trend 2015-2017 year only Islamic banking so it can not determine the trend 10
years to come in order to give the assurance to the customer which wishing
sharia.
c) Future
studies can compare performance ratio of conventional banking financial gain
percentage difference in the profitability of financial ratios.
B. Analisis Jurnal
Andri Veno
Syamsudin
FEB Univ. Muh. Surakarta
Abstrak
Dari
penjelasan diatas maka penulis berpendapat bahwa Islam telah memberikan pedoman
manusia dalam berbagai aspek. Salah satunya yaitu dalam analisis trend kinerja
keuangan perbankan syariah. Pembiayaan musyarakah merupakan semua bentuk usaha
yang melibatkan dua pihak atau lebih dimana mereka secara bersama-sama
memadukan seluruh bentuk sumber daya baik yang berwujud maupun tidak
berwujud.Keuntungan dan kerugian ditanggung bersama sesuai dengan proporsi yang
telah ditetapkan sebelumnya, melalui pembiayaan bagi hasil yang disalurkan,bank
syariah akan memperoleh pendapatan berupa bagi hasil yang menjadi bagian bank.
Berdasarkan
hal tersebut penulis bependapat bahwa menilai kinerja suatu perusahaan maka
salah satunya dapat di ambil dari gambaran Profitabilitas dimana tingkat
kemampuan perusahaan dalam menghasilkan suatu pendapatan maupun pemasukan yang
tercermin dalam laba perusahaan, pihak manajemen selaku pelaksana dari suatu perusahaan
mempunyai tanggung jawab akan berlangsungnya operasi perusahaan.
A. Pendahuluan
Untuk mengetahui prospek usaha dari proyek
yang direncanakan perlu diadakan peramalan tentang peluang pasar dari produk
yang dihasilkan. Peluang pasar merupakan aspek yang sangat penting untuk
diperhatikan karena tanpa adanya pemasaran dari produk yang dihasilkan, tidak
ada artinya suatu usaha dilanjutkan. Peramalan mempunyai pengertian sebagai
perkiraan atau dugaan terhadap sesuatu yang akan terjadi di masa yang akan datang
dengan berdasar pada kejadian-kejadian di masa lalu yang dianalisis secara
ilmiah khususnya dengan menggunakan metode statistik.
Dalam menilai kinerja suatu perusahaan maka
salah satunya dapat di ambil dari gambaran Profitabilitas dimana tingkat kemampuan
perusahaan dalam menghasilkan suatu pendapatan maupun pemasukan yang tercermin
dalam laba perusahaan, pihak manajemen selaku pelaksana dari suatu perusahaan
mempunyai tanggung jawab akan berlangsungnya operasi perusahaan. Selain itu
pihak manajemen mempunyai tanggung jawab yaitu tanggung jawab untuk memperoleh
dana untuk membiayai aktiva dan tanggung jawab untuk menggunakan aktiva yang
dimiliki perusahaan.
B. Landasan Teori
1. Perbankan Syariah
Pada pembahasan ini penulis dapat menganalisis bahwa
perbankan syariah ini adalah pembiayaan musyarakah, yang dimana keuntungan dan
kerugian ditanggun bersama sesuai dengan proporsi yang telah disepakati
bersama.
Dari pengelolaan pembiayaan murabahah tersebut, bank
syariah dapat memperoleh pendapatan sesuai dengan nisbah yang telah disepakati
ataupun disetujui oleh nasabah. Maka dari itu besarnya laba yang diperoleh bank
syariah maka akan mampu mempengaruhi profibilitas yang di capai. Disini bank
berperan dalam mempermudah proses pengalihan dana dari pihak yang mempunyai
dana lebih kepada pihak yang membutuhkan dana.
2. Kinerja Perusahaan
Berdasarkan analisis penulis, perusahaan yang ingin
mengukur kinerja sebuah perusahaan yaitu dapat dilihat dari tingkat
profibilitasnya. Yaitu yang dapat diukur melalui profibilatas usaha, seperti
ROA, ROE dan NPM. Maka apabila semakin tinggi rasio tersebut maka akan semakin
menarik pendatang untuk masuk dalam dunia usaha tersebut.
Dari analisis disini dapat diketahui bahwa apabila
kinerja manajemen meningkat dalam mengelola sumber dana pembiayaan operasional
secara efektif untuk menghasilkan laba bersih, maka dapat dilihat dari rasio
yang meningkat.
3. Analisis Trend
Dalam analisis trend disini dapat diketahui yaitu suatu
metode untuk menganalisis statistika yang ditujukan untuk melakukan suatu
estimasi atau peramalan pada masa yang akan datang. Dalam peramalan tersebut
apabila ingin mendapatkan hasil yang baik maka dibutuhkan berbagai informasi
dan waktu yang relatif cukup panjang.
Untuk
melakukan analisis trendi disini diperlukan analisis runtun waktu, yaitu hal
yang sangat menentukan adalah kualitas dan keakuratan dari data-data yang
diperoleh serta waktu atau periode dari data-data tersebut yang dikumpulkan.
Jika data tersebut semakin banyak maka semakin baik estimasi atau peramalan
yang diperoleh, tetapi sebaliknya apabila data yang terkumpul sedikit maka
hasil estimasi atau peramalannya juga akan semakin jelek.
BAB III
PENUTUP
A. Kesimpulan
Hasil
peramalan atau perkiraan juga dapat digunakan sebagai informasi dalam mengukur tentang
besar kecilnya kapasitas produksi yang direncanakan. Semakin kecil kapasitas
produksi dibandingkan dengan peluang pasar yang tersedia maka semakin besar
kemungkinan tingkat keberhasilan. Sebaliknya, semakin besar kapasitas produksi
dibandingkan dengan peluang yang tersedia semakin kecil kesempatan untuk
mendirikan atau mengembangkan suatu usaha.
B. Saran
1.
Bagi mahasiswa
diharapkan agar mengikuti kegiatan belajar mengajar dikelas dengan baik,
memahami setiap materi yang disampaikan oleh dosen dan seluruh rekan-rekan.
2.
Bagi dosen
pengampu diharapkan agar lebih bijak dalam membuat peraturan ataupun kontrak
kuliah terhadap mahasiswa. Agar lebih bijak dalam menilai setiap individu
mahasiswa, selain itu diharapkan agar lebih obyektif dalam menyampaikan materi.
3.
Bagi Jurusan
ataupun Fakultas agar lebih memperhatikan mahasiswanya, dalam menyediakan
sarana prasarana bagi mahasiswa, diharapkan lebih berperan dalam mengedepankan
ilmu agama maupun ilmu pengetahuan terhadap mahasiswa, jangan mempersulit
mahasiswa baik dari administrasi dan lain sebagainya.
0 Response to "ANALYSIS OF ISLAMIC BANKING FINANCIAL PERFORMANCE TREND"
Posting Komentar