Comparative Analysis Of The Profitability Of PT. Bank Panin Syariah Securities Before And After Going Public

Ali Hardana (UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia)
Mohammad Zahrudin Sahri (STAI Al- Kifayah Riau, Indonesia)
Ahmad Ramadhan (UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia)

Abstract


The approach taken with the theories put forward is related to the profitability ratios including Return On Assets (ROA), which is used as an indicator to measure a company's ability to carry out company operations. While the profitability ratio Return On Equity (ROE) that can be used as an indicator to measure the ability of the company's equity in obtaining net income available to shareholders of the company. This research is a quantitative research using comparative analysis. the type of data used is secondary data in the form of company financial statements obtained from the company's official website, namely www.anualreport.co.id in 2010-2019. The research sampling method used saturated sampling.

The results of this study indicate that there is no significant difference between the profitability ratios before and after going public at PT. Bank Panin Syariah Sekuritas in this case is seen from the indicators of Return On Assets (ROA) and Return On Equity (ROE).

 

Keywords: Profitability Ratio, Performance, go public.


Full Text:

PDF

References


Asyari Hasan dan Sasa Parera. 2021. “Komparasi Kinerja Bank Syariah Sebelum dan Sesudah Go Public.” Jurnal Pemikiran Islam 22(1).

Desmond Wira. 2014. Analisis Fundamental Saham. Jakarta: Exceed.

Hardana, A. (2022). Implementasi akad murabahah untuk pembiayaaan modal usaha di bank syariah indonesia sipirok. Jurnal pengabdian masyarakat: pemberdayaan, inovasi dan perubahan, 2(4).

Hasibuan, A. N. (2022). The Role of Company Characteristics in the Quality of Financial Reporting in Indonesian. Jurnal Ilmiah Peuradeun, 10(1), 1–12.

Herman Darmawi. 2012. Manajemen Perbankan. Jakarta: Bumi Aksara.

Hery. 2012. Analisis Laporan Keuangan. Jakarta: Bumi Aksara.

Irham Fahmi. 2014. Manajemen Keuangan perusahaan dan Pasar Modal. Jakarta: Mitra Wacana Media.

Ishak, Arbanur Rasyid, Abdul Nasser Hasibuan, dan Sulaiman Efendi. 2020. “The Effect Of Inflation And The Amount Of Money Circulation On Return On Asset (Roa) In Sharia Commercial Banks Period 2011-2019.” Journal Of Sharia Banking 1(1).

Kasmir. 2010. Pengantar Manajemen Keuangan. Jakarta: Kencana.

Malayu Hasibuan. 2006. Dasar-Dasar Perbankan. Jakarta: PT Bumi Aksara.

Muammar Khaddafi. 2016. Akutansi Syariah Meletakkan Nilai-Nilai Syariah Islam Dalam Akutansi. Medan: Madenatera.

Muhammad Teguh. 2010. Metodologi Penelitian Ekonomi Teori Dan Plikasi. Jakarta: PT. Raja Grafindo Persada.

Mulyadi. 2001. Akuntansi manajemen Edisi 3, Cetakan ke-3. Jakarta: Selemba Empat.

Munawir. 2012. Analisa Laporan Keuangan. Yogyakarta: Liberty Yogyakarta.

Nofriyanti, Kamaluddin Ritonga, Sry Lestari, dan Damri Batubara. 2021. “The Effect of Non Performing Financing (NPF) and Operating Expenses of Operating Income (BOPO) on Return on Equity (ROE) on PT. Bank Bri Syariah, Tbk.” Journal Of Sharia Banking 2(2). doi: 10.24952/jsb.v2i2.4951.

Nur Haliza, Nofinawati, Damri Batubara, dan Nando Fahrizal. 2021. “The Effect of Non Performing Financing (NPF) and Earning Asset Quality (KAP) on Return On Assets (ROA) at PT. Bank Rakyat Indonesia Syariah, Tbk 2009-2018.” Journal Of Sharia Banking 2(1). doi: 10.24952/jsb.v2i1.4444.

R. Agus Sartono. 2001. Manajemen Keuangan Teori dan Aplikasi. Yogyakarta: BPFE.

Saraswati Dewi, Ikhwanuddin Harahap, Veri Pramudia, dan Ali Hardana. 2020. “Effect of Net Profit Margin, Return On Assets and Return On Equity on Changes in Company Profit.” Journal Of Sharia Banking 2(1).

Sofyan Safri Harahap. 2008. Teori Akutansi. Jakarta: Rajawali Pers.

Sugiyono. 2006. Statistika Untuk Penelitian. Bandung: Alfabeta.

Sugiyono. 2009. Metode Penelitian Kuantitatif, Kualitatif R & D. Bandung: Alfabeta.

Tika Pabundu. 2006. Budaya Organisasi dan Peningkat Kinerja Perusahaan. Jakarta: PT Bumi Aksara.

Undang-Undang Nomor 8. 1995. “Tentang Pasar Modal Pasal 1 ayat 19.”

Windari dan Abdul Nasser Hasibuan. 2021. “Pengaruh Zakat Perbankan dan Corporate Social Responsibility Terhadap Rasio Profitabilitas Bank Umum Syariah Di Indonesia.” Jurnal IMARA 5(1).

Yennita Sari, Sarmiana Batubara, dan Ferri Alfadri. 2020. “The Effect of Profitability Ratios on Financial Distress in Islamic Commercial Banks in Indonesia.” Journal Of Sharia Banking 1(1):10.




DOI: https://doi.org/10.24952/jiftech.v1i2.6683

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Ali Hardana, Mohammad Zahrudin Sahri, Ahmad Ramadhan

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

                

  : jiftech@uinsyahada.ac.id     

Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Jalan T. Rizal Nurdin Km. 4,5 Sihitang Padangsidimpuan, Sumatera Utara,  Indonesia