2018
American Journal of Humanities and Social Sciences Research (AJHSSR)
American Journal of Humanities and Social Sciences Research (AJHSSR) e-ISSN :2378-703X Volume-02, Issue-07, pp-98-106 www.ajhssr.com
Research Paper
Open Access
The Effect of Operational Income before and After the Policy of Islamic Bank Status Changes on Comprehensive Profits Bank Aceh Syariah 1
Dadang Husen Sobana, 2Friska Syahfitri
1
Faculty of Sharia and Law, State Islamic University of Sunan Gunung Djati Bandung Faculty of Sharia and Law, State Islamic University of Sunan Gunung Djati Bandung
2
ABSTRACT: Comprehensive Profit is the overall profit of the company for the undertakings that are the difference between the profit and business costs by using the profits derived from the operational activities of the company. To obtain a comprehensive profit one of which can be generated from the profit generated by the company from the operational activities of the company. Any change in the status of a financial institution may lead to differences between before and after the status change policy experienced. The purpose of this article is to analyze the effect of operating profit before and after the policy of status change to Bank Aceh Syariah period 2015-2017. The research method used is descriptive analysis method, comparative analysis method for data processing used SPSSV program.24. The data used are secondary data in the form of financial report of Bank Aceh Syariah in period 2015-2017 in the form of operational profit before becoming sharia and operational profit after becoming Islamic bank and comprehensive profit in financial report of Bank Aceh Syariah. The result of the research shows that based on the calculation result there is a positive and significant influence between Operating Profit Before Policy Status and Comprehensive Profit at Bank Aceh Syariah indicated by Comprehensive Income influenced 97.6% by variable Operating Profit Before Status Policy, while Operating Profit After Policy Change Status and Comprehensive Income in Bank Aceh Syariah influenced significantly by 93.3%, while the rest influenced by other factors outside the model. KEYWORDS: Operating Income, Status Change Policy, Comprehensive Income and Islamic Banking.
I. INTRODUCTION The number of banks in Indonesia increases, both in terms of quantity and quality of service. In practice banking in Indonesia today there are several types of banking as stipulated in the Banking Act Number 10 Year 1998 with the previous, namely Law Number 14 Year 1967, then there are some differences (Ismail, 2014). However, the main activities or principal banks as financial institutions that collect funds from the community and channel funds are not different from each other (Husaeni, 2017). The different types of banking can be seen in terms of function, and its ownership, in terms of the function of the difference that occurs lies in the extent of activity or the number of products offered and the scope of its operations. While the ownership of the company viewed in terms of ownership of its shares (Husaeni, 2017). Viewed in terms of function consists of: Commercial Bank, Development Bank, Savings Bank, Market Bank, Village Bank, Village Lumbung, Bank employees and others. In terms of ownership, there are government banks such as Bank Negara Indonesia (BNI), Bank Rakyat Indonesia (BRI), Bank Tabungan Negara (BTN), Bank Mandiri. There are also Local Government Banks (BPD), including BPD West Java, BPD Riau, BPD West Nusa Tenggara, Central Java BPD, and also Bank Aceh (Kasmir, 2013). Regional Bank is a bank whose ownership is owned by local government, there are many local Banks in Indonesia, one of which is Bank Aceh Syariah (Husaeni, 2017). Bank Aceh Syariah is a very popular regional bank in Aceh because Aceh is nicknamed the city of Serambi Mecca and the dominant is Muslim. On 19 September 2016, Bank Aceh officially became Bank Aceh Syariah entirely. When changing the status of a Islamic Bank then automatic system, product and contract will be different from before (Yadi Janwari, 2015). At the time when the Aceh bank was still conventional, there were financial products in the financial statements, only margin-based ones were murabaha, ijarah, salam, istishna, qardh and multi services. Financing sharing like mudharabah or musharaka does not exist (Ascarya, 2007). However, in September 2016 when it was officially sharia, there was financing for the results of musharaka in the financial statements (Husaeni, 2016). Changes that occur due to the policy changes the status of financial institutions is the application of financing (Firmansyah and Sobana, 2014).
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