Penulis / NIM
ROBINSON NUR / 921414059
Program Studi
S1 - AKUNTANSI
Pembimbing 1 / NIDN
Dr. NISWATIN, S.Pd,SE,MSA / 0012127702
Pembimbing 2 / NIDN
LA ODE RASULI, S.Pd., SE., MSA / 0007057701
Abstrak
ABSTRAK :
Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Bank Syariah Mandiri yang diukur/analisis dengan menggunakan Metode ANGELS (Amanah Management, Non-Economic Wealth, Give Out, Earnings, capital and assets quality, Liquidity and Sensitivity to Market, & Socio-economic Wealth). Jenis penelitian ini adalah kuantitatif deskriptif yaitu dengan menganalisis tiap aspek pengukuran ANGELS yang dilihat pada Annual Report.
Hasil penelitian ini menunjukkan bahwa kinerja Bank Syariah Mandiri pada aspek amanah management telah melakukan penyajian secara transparan dalam faktor akuntabilitas, dan telah melaksanakan inovasi secara konsisten. Pada aspek non-economic wealth para karyawan dinilai sudah berada pada tataran sejahtera baik mental maupun spiritual, kemudian pada aspek give out juga telah mendistribusikan kesejahteraan secara konsisten kepada direct dan indirect participants, sama halnya pada socio-economic wealth BSM telah menyalurkan zakat, infaq dan sedekah secara konsisten. Kemudian pada aspek liquidity and sensitivity to market dinilai sudah memiliki peringkat yang baik, dan pada rata-rata hasil earnings, capital and assets bank syariah mandiri dinilai lemah.
ABSTRACT :
The research aimed to analyze the performance of Bank Syariah Mandiri measured/analyzed by using ANGELS (Amanah Management, Non-economic Wealth, Give Out, Earnings, capital and assets quality, Liquidity and sensitivity to Market, & Socio-economic Wealth) method. It is a quantitative descriptive research.
The research finding showed that the performance of Bank Syariah Mandiri based on amanah management had done the display transparently in a factor of accountability as well as innovation consistently. Then, based on non-economic wealth aspect, the employes were concidered having been prosperous either mentally or spiritually. The give out aspect showed that the BSM has distributed prosperity consistenly to direct and indirect participants, as well as the aspect of socio-economic wealth, confirmed that the BSM has distributed alms, infaq and sadaqah consistently. Then based on the aspect of liquidity and sensitivity to market, the BSM has achieved of a good position, and the average result of earnings, capital and assets of the BSM was concidered weak.
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