Analisa Instrumen Pembiayaan Syariah Pada Laporan Keuangan PT Bank KB Bukopin Syariah

Abstract

Countries with a majority Muslim population are adopting shariah banking as an alternative to conventional banking systems, deemed inconsistent with islamic principles. In this evolving and complex business environment, financial statement analysis becomes imperative for stakeholders to understand the performance and stability of a company. This study aims to conduct an in-depth analysis of sharia financing instruments in PT KB Bukopin Syariah from 2020 to 2022. Through descriptive methods using quantitative data, this study explores the types of sharia financing provided by banks, including murabahah, mudharabah, musharakah, ijarah, etc. The main focus of the research includes evaluating the application of PSAK to sharia instruments, analyze the impact of distribution of funds based on the type of financing instrument in PT. KB Bukopin Syariah, determines the proportion of financing instruments to the total of financing, and classifies financing instruments based on the pyramid of social needs from higher ethical objectives (maqashid shariah). This analysis is expected to provide insight into the role and performance of PT KB Bukopin Syariah’s financing instruments over the last three periods that are potentially used by decision makers at a company and sharia banking industry as a whole.