Analisis Laba Kotor Terhadap Peningkatan Kinerja Keuangan Pada Bank Syariah Indonesia Berdasarkan Laporan Keuangan 2024
Article Sidebar
Main Article Content
Abstract
This study employs a qualitative method to analyze the impact of gross profit on the improvement of financial performance at Bank Syariah Indonesia (BSI) based on the 2024 financial statements. The primary focus of this research is to understand the contribution of gross profit as an indicator of operational efficiency and its influence on the overall financial performance. The data is sourced from BSI’s annual financial report, which recorded a net profit increase of 22.83% compared to the previous year. Gross profit, representing the difference between operating income and the cost of funds, experienced significant growth and served as a key foundation for the bank’s profitability. Additionally, the increase in margin income and the decrease in the non-performing financing (NPF) ratio further strengthened BSI’s financial performance. Through a descriptive qualitative approach, this study interprets financial data in the context of management strategies and Islamic financing policies implemented by BSI. The findings reveal that gross profit plays a crucial role in enhancing key financial indicators such as Return on Assets (ROA), Return on Equity (ROE), and the operational efficiency ratio (BOPO).
Keyword : gross profit, financial performance, Islamic bank, financial report, BSI.
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
How to Cite
References
Alamsyah, H. (2021). Manajemen Perbankan Syariah: Strategi dan Implementasi di Era Digital. Jakarta: Kencana.
Amalia, R., & Fitria, H. (2023). Analisis Laporan Keuangan Sebagai Alat Evaluasi Kinerja Keuangan Bank Syariah di Indonesia. Jurnal Ekonomi Syariah dan Keuangan Islam, 5(1), 55–67.
Firmansyah, A. (2020). Laporan Keuangan Syariah: Teori dan Praktik. Bandung: Remaja Rosdakarya.
Hamdani, I., & Sari, N. (2022). Analisis Kinerja Keuangan Bank Syariah. Yogyakarta: Deepublish.
Hasanah, U., & Nurhayati, T. (2021). Laba dalam Perspektif Maqashid Syariah: Kajian Terhadap Kinerja Keuangan Bank Syariah. Jurnal Ekonomi dan Keuangan Islam, 7(2), 110–122.
Hidayat, R., & Nawawi, A. (2019). Strategi Bank Syariah dalam Meningkatkan Profitabilitas Melalui Diversifikasi Produk. Jurnal Ilmiah Ekonomi Islam, 13(2), 89–102.
Husaini, M., & Nuryatno, H. (2021). Pengaruh Pendapatan Operasional terhadap Laba Kotor pada Bank Umum Syariah di Indonesia. Jurnal Akuntansi Syariah Indonesia, 4(1), 44–55.
Kurniawan, T. (2019). Ekonomi Islam dan Keuangan Modern. Jakarta: RajaGrafindo Persada.
Lestari, A., & Fadilah, S. (2022). Laba Kotor dan Implikasinya terhadap Return on Assets pada Bank Syariah. Jurnal Manajemen dan Bisnis Islam, 6(2), 91–104.
Maulida, N., & Sa’adah, L. (2019). Struktur Pendapatan Syariah dalam Meningkatkan Profitabilitas Perbankan. Jurnal Ekonomi dan Bisnis Syariah, 3(1), 20–34.
Prasetyo, D., & Wulandari, F. (2021). Analisis Pengaruh Laba Kotor terhadap Kinerja Keuangan Bank Syariah. Jurnal Ilmiah Akuntansi dan Keuangan Syariah, 5(2), 123–134.
Rachman, A., & Marlina, S. (2022). Efisiensi Operasional dan Dampaknya terhadap Laba Kotor pada Bank Umum Syariah. Jurnal Ekonomi dan Perbankan Syariah, 10(1), 78–91.
Ramadhani, M., & Yusuf, A. (2023). Laba Kotor sebagai Penentu Kinerja Keuangan Bank Syariah Indonesia. Jurnal Keuangan dan Perbankan Islam, 4(2), 60–72.
Safitri, D., & Ramadhan, A. (2020). Hubungan Laba Kotor dan Rasio Profitabilitas pada Perbankan Syariah di Indonesia. Jurnal Ekonomi dan Bisnis Islam, 8(1), 105–115.
Suharto, E. (2020). Manajemen Kinerja di Lembaga Keuangan Syariah. Malang: UIN Maliki Press.