DAFTAR ISI

Hal
KATA PENGANTAR .......................................................................................

DAFTAR ISI ...................................................................................................... iii

DAFTAR TABEL ............................................................................................. vi
DAFTAR GAMBAR ......................................................................................... vii
DAFTAR LAMPIRAN ..................................................................................... viii
ABSTRAK ......................................................................................................... ix

BAB I

PENDAHULUAN

1.1

Latar Belakang .................................................................................

1.2

Batasan Masalah ..............................................................................

1.3

Perumusan Masalah .........................................................................

1.4

Tujuan Penelitian .............................................................................

1.5

Manfaat Penelitian ...........................................................................

BAB II

TINJAUAN PUSTAKA

2.1

Penelitian Terdahulu ........................................................................

2.2

Landasan Teori ................................................................................ 11

2.2.1

Pengertian Bank Umum ..................................................... 11

2.2.2

Perbedaan Bank Syariah dengan Bank Konvensional ....... 11

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2.2.3

Fungsi Bank ....................................................................... 12

2.2.4

Jenis Bank .......................................................................... 13

2.2.5

Teori Perbankan Syariah .................................................... 17

2.2.6

Prinsip Bank Syariah .......................................................... 19

2.2.7

Ciri-Ciri Bank Syariah ....................................................... 24

2.2.8

Model Pelaksanaan Bank Syariah ...................................... 25

2.2.9

Sumber Permodalan Bank Syariah..................................... 26

2.2.10 Pengelolaan Dana Bank Syariah ........................................ 26

2.2.11 Dasar Penyajian Laporan Keuangan Syariah ..................... 28
2.2.12 Analisis Laporan Keuangan ............................................... 29
2.2.13 Tujuan Analisis Laporan Keuangan ................................... 31
2.2.14 Rasio Probabilitas (Probability Ratio) ............................... 32
2.3
BAB III

Kerangka Konsep Penelitian ........................................................... 34

METODE PENELITIAN

3.1

Jenis Penelitian ................................................................................ 35

3.2

Objek Penelitian .............................................................................. 35

3.3

Jenis Data dan Teknik Pengumpulan Data ...................................... 36

3.3.1 Jenis Data ........................................................................... 36
3.3.2 Teknik Pengumpulan Data ................................................. 36

3.4

Variabel ........................................................................................... 36

3.5

Langkah Analisis Data..................................................................... 37

BAB IV
4.1.

HASIL DAN PEMBAHASAN

Gambaran Umum Objek Penelitian ................................................. 39
4.1.1. Visi dan Misi Perusahaan ................................................... 39
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4.1.2. Sejarah Singkat Perusahaan ............................................... 39

4.1.3. Struktur Organisasi ............................................................ 41
4.1.4. Segmentasi dan Kegiatan Usaha ........................................ 42
4.2.

Analisis Rasio Profitabilitas ............................................................ 50

4.3.

Pembahasan ..................................................................................... 54
4.3.1. ROA (Return On Asset) ..................................................... 54
4.3.2. ROE (Return On Equity) .................................................... 58
4.3.3. GPM (Gross Profit Margin) .............................................. 60
4.3.4. NPM (Net Profit Margin)................................................... 62
4.3.5. Solusi Meningkatkan Kinerja Keuangan
Bank BNI Syariah .............................................................. 64

BAB V

PENUTUP

5.1. Kesimpulan ...................................................................................... 66

5.2. Saran ................................................................................................ 67
Daftar Pustaka ................................................................................................... 69
Lampiran ........................................................................................................... 72

DAFTAR TABEL
No. Judul Tabel

Hal

1.

Tabel 2.1 Perbedaan Bank Syariah dan Bank Konvensional ....................... 12

2.

Tabel 4.1 Hasil Perhitungan ROA Bank BNI Syariah

Periode 2010-2012 .................................................................................... 51

3.

Tabel 4.2 Hasil Perhitungan ROE Bank BNI Syariah

Periode 2010-2012 ..................................................................................... 52

4.

Tabel 4.3 Hasil Perhitungan GPM Bank BNI Syariah

Periode 2010-2012 ..................................................................................... 53

5.

Tabel 4.4 Hasil Perhitungan NPM Bank BNI Syariah

Periode 2010-2012 ..................................................................................... 54

6.

Tabel 4.5 Matriks Kriteria Peringkat Komponen ROA ............................. 57

7.

Tabel 4.6 Matriks Kriteria Peringkat Komponen ROE .............................. 60

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DAFTAR GAMBAR
No. Judul Gambar

Hal

1.

Gambar 2.1 Kerangka Konsep Penelitian .................................................. 34

2.

Gambar 4.1 Struktur Organisasi Bank BNI Syariah .................................. 41

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DAFTAR LAMPIRAN
No. Judul Lampiran

Hal

1.

Lampiran 1 Perhitungan Rasio Profitabilitas ............................................. 72

2.

Lampiran 2 Ikhitisar Keuangan Neraca Bank BNI Syariah

Periode 2010-2012 ..................................................................................... 77

3.

Lampiran 3 Ikhtisar Keuangan Laba Rugi Bank BNI Syariah

Periode 2010-2012 ..................................................................................... 78

4.

Lampiran 4 Laporan Keuangan Neraca

Bank BNI Syariah Periode 2010-2011 ....................................................... 79

5.

Lampiran 5 Laporan Keuangan Laba Rugi

Bank BNI Syariah Periode 2010-2011 ....................................................... 83

6.

Lampiran 6 Ringkasan Laporan Laba Rugi

Bank BNI Syariah Periode 2011-2012 ....................................................... 84

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