Lampiran 1

Komponen Angka untuk Perhitungan dari Laporan Keuangan masing-masing BUS BUMN Syariah Periode 2013-2017

BSM
Rasio Kinerja
2013 2014 2015 2016 2017
Hibah Pendidikan Rp 9,452,567,288 Rp 1,240,000,000 Rp 7,668,500,000 Rp 4,014,418,785 Rp 21,810,000,000
Biaya Penelitian Rp 1,997,192,605 Rp 2,407,737,118 Rp 1,860,228,863 Rp 649,446,730 Rp 451,000,000
Biaya Pelatihan Rp 42,886,901,378 Rp 27,761,037,604 Rp 49,187,727,452 Rp 649,446,730 Rp 52,062,000,000

Biaya Publisitas Rp 81,184,744,703 Rp 55,512,477,284 Rp 56,187,179,229 Rp 53,708,966,499 Rp 73,264,000,000

Total Biaya Rp 3,652,763,520,815 Rp 3,998,876,464,234 Rp 4,090,735,747,851 Rp 4,545,260,932,052 Rp 5,218,590,000,000

Profit Equalization Reserves (PER)

Net Or Investment Income

Mudharabah dan Musharakah Rp 11,246,889,397,382 Rp 10,809,667,396,576 Rp 13,479,642,950,358 Rp 16,489,863,415,250 Rp 21,038,964,000,000

Total Pembiayaan Rp 50,192,882,677,039 Rp 48,315,328,801,337 Rp 50,283,657,599,502 Rp 90,877,403,533,231 Rp 96,144,024,000,000

Pendapatan Non Bunga/Halal Rp 4,550,137,159,872 Rp 4,097,370,734,487 Rp 4,460,223,630,291 Rp 4,987,820,044,588 Rp 5,688,796,000,000

Total Pendapatan Rp 4,550,328,403,208 Rp 4,097,812,299,645 Rp 4,460,650,976,757 Rp 4,988,248,272,540 Rp 5,688,872,000,000

Laba Bersih Rp 651,240,189,470 Rp 71,778,420,782 Rp 289,575,719,782 Rp 325,413,775,831 Rp 365,166,000,000

Total Aset Rp 63,965,361,177,789 Rp 66,942,422,284,791 Rp 70,369,708,944,091 Rp 78,831,721,590,271 Rp 87,939,774,000,000

Zakat Rp 22,662,472,354 Rp 281,522,086 Rp 9,592,982,099 Rp 11,146,263,639 Rp 12,488,000,000

Net Aset Rp 52,935,675,977,223 Rp 58,612,465,946,268 Rp 60,486,601,897,257 Rp 67,598,925,105,725 Rp 74,408,339,000,000

Penyaluran Investasi Pada Sektor Riil Rp 1,566,969,845,499 Rp 2,062,498,769,774 Rp 7,726,925,511,643 Rp 6,906,553,826,410 Rp 10,255,556,000,000
Total Penyaluran Investasi Rp 7,485,359,370,515 Rp 12,364,823,178,734 Rp 13,134,595,657,394 Rp 16,554,751,741,185 Rp 18,892,634,000,000
 BNIS
Rasio Kinerja
2013 2014 2015 2016 2017

Hibah Pendidikan Rp 1,847,282,000 Rp1,209,578,000 Rp 1,819,942,026 Rp 2,796,223,700 Rp1,589,517,050

Biaya Penelitian

Biaya Pelatihan Rp 29,779,000,000 Rp 27,349,000,000 Rp 25,538,000,000 Rp 29,536,000,000 Rp38,439,000,000

Biaya Publisitas Rp 46,928,000,000 Rp 59,685,000,000.00 Rp 76,357,000,000 Rp 79,459,000,000 Rp70,747,000,000

Total Biaya Rp 878,405,000,000 Rp 1,119,482,000,000.00 Rp 1,193,136,000,000 Rp 1,306,363,000,000 Rp1,293,570,000,000

Profit Equalization Reserves (PER)

Net Or Investment Income

Mudharabah dan Musharakah Rp 1,832,532,000,000 Rp 2,471,835,000,000 Rp 3,448,754,000,000 Rp 4,211,156,000,000 Rp 5,475,003,000,000

Total Pembiayaan Rp 10,556,314,000,000 Rp 14,606,450,000,000 Rp 17,515,565,000,000 20,371,530,000,000 Rp 23,587,179,000,000

Pendapatan Non Bunga Rp 1,061,877,000,000 Rp 1,435,051,000,000 Rp 1,701,988,000,000 Rp 1,998,261,000,000 Rp 2,338,212,000,000

Total Pendapatan Rp 1,061,998,000,000 Rp 1,435,052,000,000 Rp 1,702,262,000,000 Rp 1,998,291,000,000 Rp 2,339,607,000,000

Laba Bersih Rp 117,462,000,000 Rp 163,251,000,000 Rp 228,525,000,000 Rp 277,375,000,000 Rp 306,686,000,000

Total Aset Rp 14,708,504,000,000 Rp 19,492,112,000,000 Rp 23,017,667,000,000 Rp 28,314,175,000,000 Rp 34,822,442,000,000

Zakat Rp 4,538,000,000 Rp 5,524,000,000 Rp 7,701,000,000 Rp 9,329,000,000 Rp 10,245,000,000

Net Aset Rp 10,869,832,000,000 Rp 16,407,565,000,000 Rp 19,707,162,000,000 Rp 23,629,417,000,000 Rp 28,209,730,000,000

Penyaluran Investasi Pada Sektor Riil Rp 2,210,816,000,000 Rp 2,095,149,000,000 Rp 2,301,687,000,000 Rp 3,928,455,000,000 Rp 5,175,433,000,000

Total Penyaluran Investasi Rp 2,221,816,000,000 Rp 2,872,149,000,000 Rp 3,889,687,000,000 Rp 5,815,103,000,000 Rp 8,250,620,000,000

 BRIS
Rasio Kinerja
2013 2014 2015 2016 2017

Hibah Pendidikan Rp 303,750,000 Rp 250,000,000 Rp 251,800,000 Rp 577,790,000 Rp 1,119,350,000

Biaya Penelitian

Biaya Pelatihan Rp 15,821,000,000 Rp 11,862,000,000 Rp 5,597,000,000 Rp 5,858,000,000 Rp 6,649,000,000

Biaya Publisitas Rp 27,614,000,000 Rp 29,333,000,000 Rp 40,015,000,000 Rp 20,977,000,000 Rp 20,426,000,000

Total Biaya Rp 926,592,000,000 Rp 1,069,775,000,000 Rp 1,137,438,000,000 Rp 1,168,424,000,000 Rp 1,178,743,000,000

Profit Equalization Reserves (PER)

Net Or Investment Income

Mudharabah dan Musharakah Rp 4,050,478,000,000 Rp 4,976,583,000,000 Rp 6,204,430,000,000 Rp 6,665,412,000,000 Rp 6,435,239,000,000

Total Pembiayaan Rp 14,027,798,000,000 Rp 15,599,554,000,000 Rp 16,614,007,000,000 Rp 17,748,943,000,000 Rp 19,011,788,000,000

Pendapatan Non Bunga Rp 1,111,030,000,000 Rp 1,145,232,000,000 Rp 1,527,770,000,000 Rp 1,726,667,000,000 Rp 1,771,609,000,000

Total Pendapatan Rp 1,111,367,000,000 Rp 1,145,393,000,000 Rp 1,527,936,000,000 Rp 1,726,796,000,000 Rp 1,772,142,000,000

Laba Bersih Rp 129,564,000,000 Rp 6,577,000,000 Rp 122,637,000,000 Rp 170,209,000,000 Rp 101,091,000,000

Total Aset Rp 17,400,914,000,000 Rp 20,343,249,000,000 Rp 24,230,247,000,000 Rp 27,687,188,000,000 Rp 31,543,384,000,000

Zakat Rp 5,615,000,000 Rp 7,080,000,000 Rp 4,242,000,000 Rp 6,998,000,000 Rp 8,933,000,000

Net Aset Rp 12,896,399,000,000 Rp 20,343,243,391,410 Rp 17,808,710,000,000 Rp 19,222,760,000,000 Rp 22,442,929,000,000

Penyaluran Investasi Pada Sektor Riil Rp 170,067,000,000 Rp 797,851,000,000 Rp 2,181,054,000,000 Rp 4,706,065,000,000 Rp 7,411,068,000,000

Total Penyaluran Investasi Rp 2,117,567,000,000 Rp 3,285,496,000,000 Rp 5,953,054,000,000 Rp 7,609,065,000,000 Rp 9,880,316,000,000

 Lampiran 2
Perhitungan Rasio-rasio berdasarkan Performance Indicator MI pada masing-masing
BUS BUMN Syariah periode 2013-2017

BSM
Rasio Kinerja
2013 2014 2015 2016 2017
Performance Indicator Tujuan Pendidikan Individu
R1. Hibah Pendidikan/ Total Biaya 0.258778518 0.03100871 0.187460165 0.088320975 0.417928981

R2. Biaya Penelitian/Total Biaya 0.054676209 0.06021034 0.045474188 0.014288437 0.008642181

R3. Biaya Pelatihan/Total Biaya 1.174094658 0.694220936 1.202417621 0.014288437 0.997625795
R4. Biaya Publisitas/Total Biaya 2.222556819 1.388201856 1.373522581 1.181647595 1.40390412

Performance Indicator Tujuan Keadilan

R5. Profit Equalization Reserves (PER)/Net Or Investment Income
R6. Mudharabah dan Musharakah/ Total Pembiayaan 22.40733904 22.37316327 26.80720455 18.14517446 21.88275789
R7. Pendapatan Non Bunga /Total Pendapatan 99.99579715 99.98922437 99.99041964 99.99141526 99.99866406

Performance Indicator Tujuan Kemaslahatan

R8. Laba Bersih/Total Aset 1.018113831 0.107224116 0.411506206 0.41279547 0.415245552
R9. Zakat/Net Aset 0.04281134 0.000480311 0.015859681 0.016488818 0.016783065
R10. Penyaluran Inv Pd Sekt Riil/ Tot Peny Inv 20.9337958 16.68037415 58.82880382 41.71946481 54.28335721

BNIS
Rasio Kinerja
2013 2014 2015 2016 2017
Performance Indicator Tujuan Pendidikan Individu
R1. Hibah Pendidikan/ Total Biaya 0.210300 0.108048 0.152534 0.214046 0.122878

R2. Biaya Penelitian/Total Biaya 0.000000 0.000000 0.000000 0.000000 0.000000

R3. Biaya Pelatihan/Total Biaya 3.390122 2.443005 2.140410 2.260934 2.971544
R4. Biaya Publisitas/Total Biaya 5.342410 5.331484 6.399690 6.082459 5.469128

Performance Indicator Tujuan Keadilan

R5. Profit Equalization Reserves (PER)/Net Or Investment Income

R6. Mudharabah dan Musharakah/ Total Pembiayaan 17.359582 16.922900 19.689653 20.671771 23.211775
R7. Pendapatan Non Bunga /Total Pendapatan 99.988606 99.999930 99.983904 99.998499 99.940375

Performance Indicator Tujuan Kemaslahatan

R8. Laba Bersih/Total Aset 0.798599 0.837523 0.992824 0.979633 0.880714
R9. Zakat/Net Aset 0.041749 0.033667 0.039077 0.039480 0.036317
R10. Penyaluran Inv Pd Sekt Riil/ Tot Peny Inv 99.504909 72.947086 59.174093 67.556069 62.727807

BRIS
Rasio Kinerja
2013 2014 2015 2016 2017

Performance Indicator Tujuan Pendidikan Individu

R1. Hibah Pendidikan/ Total Biaya 0.032781418 0.0233694 0.02213747 0.049450371 0.094961327
R2. Biaya Penelitian/Total Biaya

R3. Biaya Pelatihan/Total Biaya 1.707439736 1.108831296 0.492070777 0.501359096 0.56407546

R4. Biaya Publisitas/Total Biaya 2.980168186 2.741978453 3.517993948 1.7953243 1.732862889
Performance Indicator Tujuan Keadilan

R5. Profit Equalization Reserves (PER)/Net Or Investment Income

R6. Mudharabah dan Musharakah/ Total Pembiayaan 28.87465303 31.90208515 37.34457317 37.55385321 33.84867851
R7. Pendapatan Non Bunga /Total Pendapatan 99.96967698 99.98594369 99.98913567 99.99252952 99.9699234

Performance Indicator Tujuan Kemaslahatan

R8. Laba Bersih/Total Aset 0.744581578 0.032330136 0.506131861 0.614757266 0.320482419

R9. Zakat/Net Aset 0.043539286 0.03480271 0.023819805 0.036404762 0.039803183
R10. Penyaluran Inv Pd Sekt Riil/ Tot Peny Inv 8.031245292 24.28403504 36.63756452 61.84813771 75.00841066
 Lampiran 3

Perhitungan Rasio Kinerja rata-rata 5 tahun pada masing-masing BUS BUMN Syariah
Periode 2013-2017

Rasio Kinerja (Rata-Rata 5 Tahun) BSM BNIS BRIS

Performance Indicator Tujuan Pendidikan Individu

R1. Hibah Pendidikan/ Total Biaya 0.19669947 0.161561338 0.044539997

R2. Biaya Penelitian/Total Biaya 0.036658271 0 0

R3. Biaya Pelatihan/Total Biaya 0.816529489 2.641202807 0.874755273

R4. Biaya Publisitas/Total Biaya 1.513966594 5.725034232 2.207092978

Performance Indicator Tujuan Keadilan

R5. Profit Equalization Reserves (PER)/Net Or Investment Income 0 0 0

R6. Mudharabah dan Musharakah/ Total Pembiayaan 22.32312784 19.5711364 33.90476861

R7. Pendapatan Non Bunga /Total Pendapatan 99.9931041 99.98226276 99.98144185

Performance Indicator Tujuan Kemaslahatan

R8. Laba Bersih/Total Aset 0.472977035 0.897858724 0.443656652

R9. Zakat/Net Aset 0.018484643 0.038058168 0.035673949

R10. Penyaluran Inv Pd Sekt Riil/ Tot Peny Inv 38.48915916 72.38199292 41.16187865
 Lampiran 4

Perhitungan Pembobotan masing-masing Performance Indicator dengan

Metode The Simple Additive Weighting (SAW) rata-rata selama 5 tahun
(2013-2017) dan total MSI Masing-masing BUS BUMN

Rasio Kinerja (Rata-Rata 5 Tahun) Rasio BSM BNIS BRIS

Performance Indicator Tujuan Pendidikan Individu

R1. Hibah Pendidikan/ Total Biaya R1-1 0.014162362 0.011632416 0.003206880
R2. Biaya Penelitian/Total Biaya R2-1 0.002969320 0.000000000 0.000000000
R3. Biaya Pelatihan/Total Biaya R3-1 0.063689300 0.206013819 0.068230911

R4. Biaya Publisitas/Total Biaya R4-1 0.104463695 0.395027362 0.152289415

TOTAL 0.185284677 0.612673597 0.223727207

Performance Indicator Tujuan Keadilan

R5. Profit Equalization Reserves (PER)/Net Or Investment Income R1-2 0 0 0

R6. Mudharabah dan Musharakah/ Total Pembiayaan R2-2 2.928794373 2.567733096 4.448305642
R7. Pendapatan Non Bunga /Total Pendapatan R3-2 15.57892562 15.57723654 15.57710864

TOTAL 18.50771999 18.14496963 20.02541428

Performance Indicator Tujuan Kemaslahatan

R8. Laba Bersih/Total Aset R1-3 0.041149002 0.078113709 0.038598129

R9. Zakat/Net Aset R2-3 0.00176898 0.003642167 0.003413997

R10. Penyaluran Inv Pd Sekt Riil/ Tot Peny Inv R3-3 4.129886778 7.76658784 4.416669579

TOTAL 4.17280476 7.848343716 4.458681704

MSI 22.86580943 26.60598695 24.70782319