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DAFTAR ISI

Halaman

HALAMAN JUDUL ................................................................................ i

NOTA PERSETUJUAN PEMBIMBING .............................................. ii

PENGESAHAN ........................................................................................ iii

PERNYATAAN ........................................................................................ iv

MOTTO ..................................................................................................... v

PERSEMBAHAN .................................................................................... vi

KATA PENGANTAR .............................................................................. vii

ABSTRAK ................................................................................................ ix

DAFTAR ISI ............................................................................................ x

BAB I : PENDAHULUAN

A. Latar Belakang Masalah ................................................... 1

B. Penegasan Istilah .............................................................. 9

C. Fokus Penelitian ............................................................... 10

D. Rumusan Masalah ............................................................ 10

E. Tujuan Penelitian ............................................................. 10

F. Manfaat Penelitian ........................................................... 11

G. Sistematika Penulisan Skripsi ........................................... 11

BAB II : KAJIAN PUSTAKA

A. Perbankan Syariah ............................................................ 13

1. Awal kelahiran Sistem Perbankan Syariah ................ 13

2. Pengertian Bank Syariah ............................................ 14

3. Prinsip Syariah ........................................................... 15

4. Sistem Perbankan Syariah .......................................... 16

B. Laporan Keuangan ............................................................ 20

1. Pengertian Laporan Keuangan .................................. 21

2. Tujuan laporan Keuangan ........................................ 21

3. Jenis-Jenis Keuangan ................................................. 22

4. Metode dan Teknik Analisis laporan Keuangan ........ 23

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C. Kinerja Keuangan.............................................................. 24

1. Pengertian Kinerja Keuangan ................................... 24

2. Tujuan Kinerja keuangan. .......................................... 25

D. Analisis rasio Keuangan .................................................... 25

1. Rasio Likuiditas ........................................................ 25

2. Rasio Pengungkit (Leverange Ratio) ........................ 26

3. Rasio Pencakupan (Coverage Ratio) ........................ 27

4. Rasio Aktivitas (Ativity Ratio) .................................. 27

5. Rasio Profitabilitas (Profitabilitas Ratio) .................. 28

E. Hasil Penelitian Terdahulu ................................................ 29

A. Kerangka Berfikir........................................................ 30

BAB III : METODE PENELITIAN

A. Jenis dan Pendekatan Penelitian ....................................... 36

B. Populasi dan sampel ........................................................ 36

C. Definisi Operasional ........................................................ 37

D. Tehnik Pengumpulan Data ................................................ 40

E. Analisis Data ................................................................... 40

BAB IV : HASIL PENELITIAN DAN PEMBAHASAN

A. Gambaran Umum Objek penelitian ................................. 43

a. Sejarah Bank Jateng ...................................................... 43

b. Visi dan Misi Bank Jateng ............................................ 44

c. Nilai- Nilai Bank Jateng ................................................ 45

d. Penghargaan Bank Jateng ............................................. 45

B. Deskripsi Data Penelitian ................................................. 47

1. CAR .............................................................................. 47

2. NPL ............................................................................... 49

3. ROA .............................................................................. 50

4. BOPO ............................................................................ 52

5. LDR ............................................................................... 54

C. Hasil Uji Hipotesis ............................................................ 55

1. Analisis ROA .............................................................. 57

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2. Analisis CAR .............................................................. 57

3. Analisis LDR ............................................................... 58

4. Analisis NPL ............................................................... 58

5. Analisis BOPO ............................................................ 58

D. Pembahasan ....................................................................... 59

1. Perbedaan kinerja keuangan bank jateng yang

diproksikan dengan (ROA,CAR,NPL,LDR,BOPO) ... 59

E. Pembahasan Sub Hipotesis ............................................... 63

BAB V : PENUTUP

A. Kesimpulan ....................................................................... 64

B. Implikasi Penelitian .......................................................... 65

C. Keterbatasan ...................................................................... 65

D. Saran .................................................................................. 66

E. Penutup .............................................................................. 66

DAFTAR PUSTAKA

LAMPIRAN-LAMPIRAN

RIWAYAT PENDIDIKAN PENELITI

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DAFTAR TABEL

Tabel Halaman

1.1 Rangkuman Kinerja Keuangan Tahun 2005-2007 Sebelum Adanya

Unit Syariah ........................................................................................... 7

1.2 Rangkuman Kinerja Keuangan Tahun 2008-2015 Sesudah Adanya

Unit Syariah ........................................................................................... 7

2.1 Perbedaan Bank Syariah dan Bank Konvensional ................................. 20

2.2 Penelitian Terdahulu .............................................................................. 29

3.1 Definisi Operasional Variabel ............................................................... 37

4.1 CAR Bank Jateng Sebelum Adanya Unit Syariah ................................. 47

4.2 Statistik Deskriptif CAR ........................................................................ 48

4.3 CAR Bank Jateng Sesudah Adanya Unit Syariah ................................. 48

4.4 Statistik Deskriptif CAR ........................................................................ 48

4.5 NPL Bank Jateng Sebelum Adanya Unit Syariah ................................. 49

4.6 Statistik Deskriptif NPL ......................................................................... 49

4.7 NPL Bank Jateng Sesudah Adanya Unit Syariah .................................. 50

4.8 Statistik Deskriptif NPL ......................................................................... 50

4.9 ROA Bank Jateng Sebelum Adanya Unit Syariah ................................. 51

4.10 Statistik Deskrptif ROA ......................................................................... 51

4.11 ROA Bank Jateng Sesudah Adanya Unit Syariah ................................. 51

4.12 Statistik Deskriptif ROA ........................................................................ 52

4.13 BOPO Bank Jateng Sebelum Adanya Unit Syariah .............................. 52

4.14 Statistik Deskriptif BOPO ..................................................................... 53

4.15 BOPO Bank Jateng Sesudah Adanya Unit Syariah ............................... 53

4.16 Statistik Deskriptif BOPO .................................................................... 53

4.17 LDR Bank Jateng Sebelum Adanya Unit Syariah ................................. 54

4.18 Statistik Deskriptif LDR ........................................................................ 54

4.19 LDR Bank Jateng Sesudah Adanya Unit Syariah .................................. 55

4.20 Statistik Deskriptif LDR ........................................................................ 55

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4.21 Hasil Uji Paired T test ............................................................................ 56

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DAFTAR GAMBAR

Gambar Halaman

2.1 Kerangka Pemikiran .................................................................... 30