ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH MENGGUNAKAN PENDEKATAN LABA RUGI (INCOME STATEMENT) DAN NILAI TAMBAH (VALUE ADDED STATEMENT)

M. Amrullah Reza P.T, Adityawarman Adityawarman

Abstract


This study aims to analyze whether there are significant differences of Islamic banking financial statements using  the income statement approach and value added approach is measured using financial ratios . Financial ratios used in this study is ROA , ROE , LBAP and NPM .

Objects used in this study is the financial statements have been audited by an independent auditor in the period 2010 - 2012 of Bank Mega Syariah , Bank Muamalat Indonesia , Bank Syariah Mandiri , BCA Syariah , BRI Syariah , Bank Panin Syariah and the Syariah Bukopin using two approaches is income statement approach and value added approach . The analytical tool used in this study is paired samples test with SPSS 17.00 for Windows.

The results of this study indicate that the ratio of ROA , ROE , LBAP and NPM has a significant difference between the income statement approach and value added approach . While the overall performance showed that  profabilitas contained significant levels of each difference between the income statement approach and value added approach .


Keywords


financial performance , Islamic banking , income , value -added , enterprise sharia theory , ROA , ROE , LBAP , NPM .

Full Text:

PDF

Refbacks

  • There are currently no refbacks.


___________________________________________________

Program Studi Akuntansi
Fakultas Ekonomika dan Bisnis
Universitas Diponegoro
Jl. Prof. Sudharto, SH – Tembalang, Semarang
Jawa Tengah 50275

ISSN : 2337-3806